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2016 (10) TMI 527 - ITAT AMRITSAR

2016 (10) TMI 527 - ITAT AMRITSAR - TMI - Benefit of section 11 & 12 - whether CIT(A) has erred in allowing benefit of section 11 & 12 when no registration was granted under section 12AA and failed to appreciate the fact that filing of application does not amount to deemed granting of registration? - Held that:- The ld. CIT(A) has taken due note of the fact correctly that if such application does not stand rejected or accepted within six months of filing thereof, it shall be considered as accept .....

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imilar in both the appeals, the same are being taken from ITA No.453(Asr)/2014 for the assessment year 2010-11. 2. The assessee Society applied for registration under section 12AA of the Act in Form No.10A, vide receipt no.2213 dated 28.05.2001. The AO, however, without considering acknowledgment of Form No.10A, vide order issued under section 156 of the I.T. Act, assessed the assessee Society as AOP and raised demand of ₹ 22,05,152/- for the assessment year 2010-11 and ₹ 20,88,052/- .....

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es not amount to deemed granting of registration. 5. The ld. counsel for the assessee, on the other hand, has relied on the order under appeal. Reliance has also been placed on the order dated 16.02.2016, passed by the Hon ble Supreme Court in the case of CIT, Kanpur & Ors. Vs. Society For the Promotion of Education, Allahabad , (copy placed on record) in Civil Appeal No.1478 of 2016 [S.L.P. (c) No.9705 of 2009]. 6. Having heard the rival contentions in the light of the material placed on re .....

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tself is difficult to be verified. From the above discussion, it is clearly evident that assessee had deliberately concealed its intention of claiming deemed registration upto 30.11.2012 especially in view the fact that 31st of December remained the time barring date for completion of Assessment for previous years. The clear intention of the assessee appears not to give this office time for verification of the true facts of the case. 2. This hand written forwarding letter claimed to be an applic .....

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ness of this so called application filed in this office and he could not discharge his onus properly. The assessee trust remained dormant over the matter for last eleven years and made least efforts to enquire about, the fate of this application except he made an application on 21.12.2012 to the Income Tax Officer (tech), 0/0 the Commissioner of Income-tax-1, Amritsar to enquire about the fate of this application dated 28.05.2001 inspite of the repeated of this office to prove the genuineness of .....

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ilar to this case because the filing of the application was never doubtful in the cases mentioned in the case laws but same is not true in this case. Hence these judgments are not application in this case. From the above stated facts. I am of the considered view, that assessee trust/society does not enjoy the registration u/s 12AA of the Income tax Act, 1961 and is not eligible for the income exemption u/s 11 of the Income Tax Act, 1961. Hence, whole of the receipts i.e. ₹ 2,71,51,594/- of .....

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ation u/s 12AA of the Income Tax Act 1961 and is not eligible for exemption u/s 11 of the Income Tax Act. It was duty of the AO to find out from office of the higher authority regarding claim of the assessee that it has filed an application for registration u/s 12A. In-fact assessee has submitted a letter dated 21.12.2012 applying to Income Tax Officer (Tech) to know about its application dated 25.05.2001 which was received in the office of CIT, Amritsar on 28.05.2001 vide acknowledgement no. 23 .....

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. Further, Income Tax Officer, Kathua has also granted deemed registration in case of M/s. Cosmic Educational Trust for assessment year 2010-11, when similarly a letter addressed to department was considered as deemed registration. Even in the assessment order, the AO has given benefits of section 11 & 12 to the assessee as against gross income of ₹ 2,71, 51,594/-, the AO has allowed application of income as expenses and has only assessed income of ₹ 55,67,368/-. The expenses cla .....

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t carrying out its object and not involved in charitable activities, the assessee is allowed to claim benefit of section 11&12 of the Act. Appeal is allowed on the issue. 8. Thus, it is seen that the factum of the assessee having made application for registration u/s 12AA of the Act is not disputed. The ld. CIT(A) has taken due note of the fact that if such application does not stand rejected or accepted within six months of filing thereof, it shall be considered as accepted. The provisions .....

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vironment vs. CIT and others , 216 CTR 167 (All.). As rightly pointed out on behalf of the assessee, this decision has been upheld by the Hon ble Supreme Court, while dismissing the S.L.P. filed by the Department. The judgment is reported at 67 Taxman.com. 264 (SC). In that case, the date of application for registration was 24.02.2003. The Department raised the objection before the Hon ble Supreme Court that the registration would operate only after six months from the said date of the applicati .....

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