9911796707
TMI Blog2018 (2) TMI 1627X X X X Extracts X X X X X X X X Extracts X X X X ..... acceptable in principle because CIT(A)has not considered the findings of the AO narrated' in the assessment order as well as broadly in the rejection order dated 28.03.2016 u/s 12AA(1)(b)(ii) of I.T.Act, 1961 of the CIT(E), Lucknow. Ld.CIT(A) has not appreciated the fact mentioned in consequential factual finding of the CIT(E) order dated 28.03.2016 u/s 12AA(1)(b)(ii) of IT Act, 1961 that the claim of the applicant for registration us/12AA on basis-of form no 1OA claimed to have been filed before JCIT 1, Kanpur on 22.08.2008 has been found to be false and assessee was not granted registration u/s 12A. Assessee society should have move separate appeal to appropriate authority against the rejection order dated 28.3.2016 u/s. 12AA(1)(b)(ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, after hearing the Ld. DR and perusing the records. 6. We have heard the Ld. DR and perused the records, especially the order of the Ld. CIT(A). We find that Assessee filed return showing NIL income on 20.9.2013. Thereafter the case of the assessee was selected for scrutiny and accordingly the statutory notices u/s. 143(2) dated 22.9.2014 and notice dated 6.4.2015 u/s. 142(1) of the Income tax Act, 1961 were issued. In response thereof, the assessee's representative attended the proceedings and filed written submissions/ explanations alongwith books of accounts, bill voucher etc. The assessee society was registered with the Registrar of Society of UP on 10.11.2009 and copy of renewal granted from 18.9.2012 for a period of 5 years w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case laws has allowed the appeal of the assessee by holding that once an application is made under the said provision and in the case the same is not responded to within six months, it would be taken that the application is registered under the provisions and accordingly, directed the AO to grant all the benefits of exemption available as per law to the assessee till AO receives a formal copy of order granting the registration to the assessee. We find considerable cogency in the contention raised by the Revenue that Ld. CIT(A)has not considered the findings of the AO narrated in the assessment order as well as broadly in the rejection order dated 28.03.2016 u/s 12AA(1)(b)(ii) of I.T.Act, 1961 of the CIT(E), Lucknow and he has not appreciate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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