TMI Blog2020 (4) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... our attention from the Revenue s side either to show how any of the provision under Section 12A read with 12AA are not fulfilled by the assessee - we agree with the contention of the assessee that it is of no relevance, for the purposes of registration under Section 12A read with Section 12AA of I.T. Act, whether or not tax was deducted at source from salary of the staff. We also agree with the contentions of assessee that, it is of no relevance, for registration under Section 12A read with Section 12AA of I.T. Act, if salary has been paid partly in cash and partly by cheque. We also agree with the contention of the Ld. Counsel for assessee that there is nothing in law to prevent the assessee from applying for registration under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r registration under Section 12A of I.T. Act read with Section 12AA of I.T. Act on 30.03.2016. Vide the aforesaid impugned order dated 27.09.2016, the Ld. CIT(E) rejected the assessee s application seeking registration under Section 12A of I.T. Act read with Section 12AA of I.T. Act. The Ld. CIT(E), in his aforesaid impugned order dated 27.09.2016 noted that the assessee had paid salary partly through Bank and partly in cash, but had not deducted tax at source in case of any of the employees. The Ld. CIT(E) further noted that the application filed by the Assessee for registration under Section 12A read with Section 12AA of I.T. Act is a change of mind because for three preceding years before that, the assessee had filed return as a purely b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevance whether or not tax was deducted at source from salary of the staff. He also contended that it was of no relevance for the purposes of registration under Section 12A read with Section 12AA of I.T. Act, that salary was paid partly by cheque and partly in cash. He further submitted that it is of no relevance that the assessee changed mind and sought registration under Section 12A read with Section 12AA of I.T. Act after three years and contended that there was nothing in law to prevent the assessee from seeking registration under Section 12A read with Section 12AA of I.T. Act, at a later stage, if such registration was not sought by the assessee for earlier years. He submitted that what is of relevance is whether the conditions pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Ld. CIT(E), whatsoever, to any facts and circumstances which can be said to be violative of provision of Section 12A read with Section 12AA of I.T. Act. No materials have been brought to our attention from the Revenue s side either in the impugned order dated 27.09.2016 of Ld. CIT(E) or in the submissions made by the Ld. CIT(DR), at the time of hearing before us; to show how any of the provision under Section 12A read with 12AA of I.T. Act are not fulfilled by the assessee. In the facts and circumstances of this case, we agree with the contention of the Ld. Counsel for assessee that it is of no relevance, for the purposes of registration under Section 12A read with Section 12AA of I.T. Act, whether or not tax was deducted at source from s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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