TMI Blog2017 (2) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has read much more therein which has not been stated at all. The registration of the individual institutions have been cancelled with the consent prospectively and simultaneously, society as a whole, has been granted registration. Therefore, in our view, the Tribunal in condoning delay and granting registration to society with effect from April 1, 1973, has erred in law and the aforesaid judgment and order cannot be sustained. - Income Tax Appeal No. 136 of 2006 - - - Dated:- 6-7-2016 - Sudhir Agarwal And Prabhat Chandra Tripathi, JJ. For the Appellant : R. K. Upadhyaya and Shubham Agarwal For the Respondent : Ashish Bansal and S. K. Garg JUDGMENT 1. 1. Heard Sri Shubham Agarwal, advocate, for the appellant and Sri Ashish Bansal, Advocate, for respondent. 2. This is Revenue's appeal under section 260A of Income-tax Act, 1961 (hereinafter referred to as 1961 Act, ) arising from judgment and order dated September 22, 2005 passed by Income-tax Appellate Tribunal, Allahabad (hereinafter referred to as Tribunal ) in Income-tax Appeal No. 180(Alld)/2006. 3. This appeal was admitted on following two substantial questions of law : (i) Whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed. (emphasis added) 7. Before the word Commissioner occurring in section 12A(a) and proviso thereto, words Chief Commissioner or were inserted by the Direct Tax Laws (Amendment) Act, 1987, with effect from April 1, 1988. 8. Section 12A was omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from April 1, 1989, and was reintroduced by the Direct Tax Laws (Amendment) Act, 1989 with effect from the same date, i.e., April 1, 1989. 9. Proviso to section 12A was substituted by section 7 of the Finance (No. 2) Act, 1991, with effect from October 1, 1991 and initial provision stood substituted by the following : Earlier proviso Changed proviso Provided that the Chief Commissioner or Commissioner may, in his discretion, admit an application for the registration of any trust or institution after the expiry of the period aforesaid; Provided that where an application for registration of the trust or institution is made after the expiry of the period aforesaid, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it reads as under : 12AA. Procedure for registration.-(1) The Chief Commissioner or Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) of section 12A, shall- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he- (i) shall pass an order in writing registering the trust or institution ; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , under a mistake it got registration for individual educational institution, though it ought to be in the name of the society, which would govern both the institutions. Consent on behalf of both the educational institutions was also filed for cancellation of their registration and grant registration to the society itself. An application seeking condonation of delay was filed on behalf of the society on March 7, 2005. The Commissioner of Income-tax granted registration to the society with effect from April 1, 2004, vide order dated March 21, 2005. 23. The counsel for the appellant contended that there was no justification to condone delay in respect to society for the reason that two educational institutions run by the society were already enjoying registration one with effect from January 1, 1973 and another with effect from April 1, 1999, and there was no power vested in the Commissioner to cancel such registration once granted. It is submitted that power came to be vested in the Commissioner subsequently and that too on satisfaction of two conditions by sub-section (3) to section 12AA which was inserted vide the Finance (No. 2) Act, 2004, with effect from October 1, 2004. Mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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