TMI Blog2018 (5) TMI 1697X X X X Extracts X X X X X X X X Extracts X X X X ..... egard - Decided in favor of assessee. - ITA No. 779/PUN/2016 And ITA No. 780/PUN/2016 - - - Dated:- 24-5-2018 - MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM For The Appellant : Shri S. N. Puranik For The Repondent ; Shri Rajeev Kumar ORDER PER SUSHMA CHOWLA, JM Out of two appeals, ITA No.779/PUN/2016 is filed by assessee, Shree Maruti Devasthan against the order of Commissioner of Income Tax (Exemptions), Pune dated 10.03.2016 passed under section 12AA(1)(b)(i) of the Income Tax Act, 1961 ( in short the Act ). Another appeal being ITA No.780/PUN/2016 is filed by the assessee, Raghavdas Educational Medical Foundation Research Centre, against the order of Commissioner of Income Tax (Exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -576 and had filed an application for registration under section 12AA of the Act in Form No.10A on 03.02.2016. The CIT after considering the material on record granted registration to the trust from Financial year 2016-17 onwards. The assessee is aggrieved by the order of the Commissioner of Income Tax in not issuing the certificate granting registration under section 12AA of the Act from Financial Year 2001-02 i.e. in view of the application dated 25th March, 2002. 5. The Ld. AR for the assessee pointed out that it had originally applied for registration of the Trust under section 12A of the Act vide application dated 25th March, 2002. He further pointed out that while completing assessment for assessment year 2003-04, the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 03.02.2016 along with request to pass an order in relation to the earlier application made. The Commissioner of Income Tax has failed to consider the earlier application and granted registration w.e.f. Financial year 2016-17 onwards. 6. On the other hand, the Ld. DR for the Revenue has placed reliance on the orders of Authorities below. 7. We have heard the rival contentions and perused the record. The issue raised in the present appeal is against non granting of registration from original date of application for registration made under section 12A of the Act. It is not undisputed fact that the assessee is entitled to be registered under section 12A of the Act. The issue raised before us is the date from which registration is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that for A.Y. 2003-04 notice under section 148 of the Act was issued and served by the then ACIT, Circle 6 on 12.08.2010. The reason for issue of notice under section 148 of the Act was stated as the assessee trust was not registered under section 12AA of the Act. The assessment was completed under section 143(3) r.w.s.147 on 30.12.2010. The assessment order was passed deeming the assessee trust as registered under section 12A, considering the application for registration under section 12A filed on 25th March, 2002 . The assessee made request for issuing registration certificate against the application dated 25th March, 2002. He also requested that in case any certificate/order/ or refusal order was already issued or passed, then the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said application, registration was deemed to be granted to the assessee trust under section 12A of the Act. The Commissioner has failed to consider the application of assessee and has erred in passing order granting registration to the assessee trust from Financial year 2016-17 onwards. In view of the ratio laid down by the Hon'ble Supreme Court of India in the case of CIT Kanpur Vs. Society for Promotion of Education (supra.), if the order granting or rejecting registration has not been passed within six months from the end of the month in which application under section 12A of the Act was made then registration is deemed to be granted to the assessee trust. Accordingly, we direct the Commissioner of Income tax to grant registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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