TMI Blog2020 (10) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... is not a letter in continuation of the earlier application. Assessee is deemed to have abandoned or waived their claim made in the first application dated 11.3.2009 owing to the fact that they made the second application dated 28.6.2011, which is a fresh application. CIT was well justified in granting registration with effect from 01.4.2011 while noting the assessee's contention that M/s.Carmel Educational and Charitable Trust, Kollampalayam Erode is a separate entity registered under the Tamil Nadu Societies Registration Act, 1975 and the current registration was falling under the financial year 2011-12 and accordingly, he granted registration for the assessment year 2012-13. We find that the CIT had taken a decision on facts thus n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of their directions contained in the order passed in first round by the CIT while giving effect to the said order ? And iii. Whether the Appellate Tribunal is correct in law in rejecting the plea for grant of retrospective registration for tax exemption impliedly based on the report of the Assessing Officer which contained the issues relevant for the assessment purposes while overlooking the narrow scope of the proceedings initiated for registration under Section 12AA of the Act ? 4. By the impugned order, the appeal filed by the assessee was dismissed. The said appeal was filed before the Tribunal challenging the order passed by the Commissioner of Income Tax-2, Coimbatore [for brevity, the CIT(A)] dated 21.3.2013 passed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that the CIT did not dispose of the application, but kept it pending, that the assessee would have been well within their jurisdiction to claim deemed registration, but they did not do so, rather they abided by the direction issued by the CIT to file a fresh application on 28.6.2011 and that this application was rejected by order dated 28.12.2011. The order dated 28.12.2011 was put to challenge before the Tribunal and on remand, the CIT granted registration under Section 12A(a) of the Act only with effect from 01.4.2011 namely for the assessment year 2012-13. 9. The learned counsel for the assessee would vehemently contend that the Tribunal ought to have considered the vital issue that the registration should have been granted with eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with Rule 17A of the Income Tax Rules, 1962. The second application dated 28.6.2011 is also in Form 10A and on going by the form of application, it is clear that it is a fresh application and it is not a letter in continuation of the earlier application. Thus, the assessee is deemed to have abandoned or waived their claim made in the first application dated 11.3.2009 owing to the fact that they made the second application dated 28.6.2011, which is a fresh application. 14. Therefore, the CIT was well justified in granting registration with effect from 01.4.2011 while noting the assessee's contention that M/s.Carmel Educational and Charitable Trust, Kollampalayam Erode is a separate entity registered under the Tamil Nadu Societies Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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