TMI Blog2017 (1) TMI 1654X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 (4) TMI 700 - ALLAHABAD HIGH COURT] does not lay down the correct position of law. Merger of decision of High Court with Supreme Court - against Judgment of HC, Supreme Court dismissing appeal stating leaving all other questions of law open - HELD THAT:- We find that Supreme Court in the judgment [ 2016 (2) TMI 1175 - SUPREME COURT OF INDIA] , has held that all other questions of law are left open, meaning thereby question of law raised in appeal by C.I.T. has not been decided, but left open, hence, it cannot be said that judgement of this Court has merged with the judgment of Supreme court on the above question of law, which was decided by this Court in Society for the Promotion of Education, Allahabad [ 2008 (4) TMI 700 - ALLAH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpiry of six months as provided under Section 12AA(2) of the Income Tax Act, 1961 would result in deemed grant of registration; and (ii) Whether the Division Bench judgment of this Court in the case of Society for the Promotion of Education, Adventure Sport Conservation of Environment vs. Commissioner of Income Tax Ors. holding that the effect of non consideration of the application for registration within the time fixed by Section 12AA(2) would be deemed grant of registration, is legally correct. 5. The aforesaid questions have been answered by the Full Bench in its judgment dated 5.2.2015, which is under : In the circumstances, we answer the questions referred to the Full Bench for reference in the following terms: (i) N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed judgement rendered in Society for the Promotion of Education, Adventure Sports Conservation of Environment vs. Commissioner of Income Tax Ors., which has been overruled by the Full Bench, the judgement in U.P. State Industrial Development Corporation Ltd. vs. Commissioner of Income Tax, Kanpur on this issue would not be binding having been rendered per incurium. 9. Learned counsel for the appellant has also placed before us a copy of Supreme Court judgement, passed in Civil Appeal No.1478 of 2016; Commissioner of Income Tax, Kanpur Ors. vs. Society for the Promn. Of Edn., Allahabad, which was an appeal taken to Supreme Court against the judgement of this Court and therein appeal was decided by Supreme Court by order dated 16th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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