TMI Blog2017 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the same on 10/7/2000, which is evident from page No. 8 of the paper book. Thus, the assessee’s claim that he has applied for registration U/s 12AA of the Act alongwith necessary documents is well established. The assessee had also complied with the queries raised by the authorities. Therefore, the CIT has failed in making any order either registering the assessee Trust under 12A or refusing the same within six months. While making order U/s 143(3) of the Act, the Assessing Officer has accepted the status of the assessee as registered U/s 12A. The Assessing Officer records that the assessee engaged in the charitable activities for educational purpose at Jodhpur, Pali, Marwar and Barmer. The Assessing Officer also held that the inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was registered with Registrar of Societies, Jaipur vide certificate No. 508/1998-99 on 25/2/2015. The assessee submitted an application for registration U/s 12A of the Act before the Commissioner of Income Tax, Jodhpur on 03/3/2000 alongwith Form No. 10A and certified copy of the trust deeds. This entry is evident from dak register, which is placed at page No. 7 of the paper book and the entry is at Sl. No. 159 and 160. The copy of the application and Form No. 10A is placed at page No. 5 of the paper book. The ITO, Ward 2, Jodhpur vide its letter dated 22/6/2000 asked the information for registration No. 12A of the Act and the assessee complied the requirement of the letter vide its letter date 10/7/2000. Copy placed at page No. 8 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he A.Y. 2010-11 accepted that the assessee society is registered U/s 12AA of the Act. He also placed reliance with the following decisions: (i) UCO Bank Vs. CIT (1999) 23 ITR 889 (SC) (ii) Catholic Syrian Bank Ltd. Vs. CIT (2012) 343 270. (iii) 82 ITR 913 (SC) (iv) ACIT Vs Rajoo Engineers Ltd. (2006) 248 ITR (A.T.) 0118. He also relied on the decision of the Hon'ble Supreme Court in the case of CIT Vs Society for the Promn of Edn (2016) 95 CCH 0049 ISCC, wherein the Hon'ble Supreme Court has held as under:- 3. The short issue is with regard to the deemed registration of an application under Section 12AA of the Income Tax Act. The High Court has taken the view that once an application is made under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 10/7/2000, which is evident from page No. 8 of the paper book. Thus, the assessee s claim that he has applied for registration U/s 12AA of the Act alongwith necessary documents is well established. The assessee had also complied with the queries raised by the authorities. Therefore, the ld. CIT has failed in making any order either registering the assessee Trust under 12A or refusing the same within six months. Therefore, the assessee s case is clearly covered by the decision of the Hon'ble Supreme Court in the case of CIT Vs Society for the Promn of Edn. (supra). While making order U/s 143(3) of the Act, the Assessing Officer has accepted the status of the assessee as registered U/s 12A. The Assessing Officer records that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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