TMI Blog2019 (3) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... tionally, we notice that cancellation of registration granted under Section 12A of the Act would deprive the Assessee of the benefits under Section 11 of the Act for all times to come. When the Assessee filed a fresh application for registration under Section 12A of the Act, the Commissioner rejected the same by an order dated 28/02/2014 on the ground that once the registration is cancelled, there is no provision under the Act enabling the Assessee to file fresh application for registration. What would, therefore, emerge is that by virtue of the order of a Director of Income Tax cancelling the registration of the Assessee, the Assessee would not be entitled to the benefits under Section 11 for all times to come. Thus taking a liberal vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal rejected such application on the ground that sufficient cause for not filing the Appeal within time, was not shown by the Assessee. Against this Judgment, the Assessee has filed this Appeal. 4. Learned Counsel Mr. K. Gopal appearing for the Appellant Assessee submitted that the Assessee is a trust engaged in activities which are charitable in nature. The trust has set up a sports complex where the facilities for playing various sports are being provided to the members of public at concessional rate. The Commissioner has committed a serious error in cancelling the registration by complying the proviso to Section 2(15) of the Act. The learned Counsel submitted that the earlier Chartered Accountant had advised the trust not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the possible fallout of the Appeal not being entertained by the Tribunal on merits. In this context, the Assessee has filed an Affidavit suggesting that the earlier Chartered Accountant had given an opinion that no Appeal was needed to be filed. It was upon being correctly advised later on by the new Chartered Accountant, that the Assessee decided to file Appeal before the Tribunal. Additionally, we notice that cancellation of registration granted under Section 12A of the Act would deprive the Assessee of the benefits under Section 11 of the Act for all times to come. When the Assessee filed a fresh application for registration under Section 12A of the Act, the Commissioner rejected the same by an order dated 28/02/2014 on the ground that o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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