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TMI Blog2018 (4) TMI 1762X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to the assessment year 2012-13 is a separate order and as the same raises questions considered in I.T.A. Nos. 187, 188, 189, 190 of 2017, the said appeal is also clubbed with the present appeals. 2. The Revenue has preferred these appeals challenging the order dated October 21, 2016 passed by the Income-tax Appellate Tribunal "A" Bench, Bengaluru, whereby the orders of the Tribunal in I.T.A. Nos. 531/Bang/ 2015, 532/Bang/2015, 533/Bang/2015, 534/Bang/2015 and the order dated April 4, 2017 passed in ITA. No. 9 of 2018 have been assailed. 3. The Tribunal has allowed the appeals preferred by the assessee for the assessment years 2008-09 up to 2012-13 and has answered in the affirmative in favour of the assessee the question, as regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee and the Revenue allowed the appeals setting aside the order of the Commissioner of Income-tax (Appeals) holding that the assessee was eligible to the grant of exemption under section 11, as there was no specific requirement of registration under section 12A of the Act. 6. The Tribunal observed that section 12AA had been inserted by the Finance (No. 2) Act, 1996 which was effective from April 1, 1997 and hence the procedure prescribed under the amended provision was prospective. However, in the present case, as the trust of the assessee, namely, Poorna Prajna Vidyapeetha Pratisthana was registered on November 4, 1990 and Form 10A was filed on December 31, 1993, the requirement for the Commissioner to grant registration under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal was correct in holding that the assessee is eligible for grant of exemption by following its earlier order in the case of Karnataka Golf Association v. DIT (Exemption) reported in [2005] 272 ITR (AT) 123 (Bangalore) ? (3) Whether on the facts and in the circumstances of the case, the Tribunal was correct in not adjudicating on the issue of scope of section 12AA(2) raised by the Department ? (4) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that non-disposal of an application for registration, by granting or refusing registration, before the expiry of 6 months as provided under section 12AA(2) of the Income-tax Act, 1961, would result in deemed grant of registration when there is no such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case was on December 31, 1993 which was before the introduction of section 12AA which came into effect only from April 1, 1997. As per the substantive law applicable to the present case in force at the relevant point of time, the only condition mandated under section 12A to claim benefit of exemption under section 11 would be to have filed the application for registration of the trust in the prescribed manner before July 1, 1973 or before the expiry of a period of one year from the date of creation of the trust or the establishment of the institution whichever was later. There is no mandate in the law as it then stood to have applied and obtained registration to claim exemption. Mere filing of an application in terms of section 12A was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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