TMI Blog2022 (5) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 2020 where an assessee already registered u/s 12AA has to intimate/apply to the jurisdictional PCIT or CIT within the prescribed time period with requisite documentation and the implementation of which has been deferred initially by the Ministry of Finance as intimated through a press release dated 9.05.2020 and thereafter, there has been amendment in the Act by virtue of The Taxation And other laws (Relaxation and amendment of certain provisions) Act, 2020 where the earlier amended provisions have been replaced with new set of provisions and the said new provisions have been made effective from 1.04.2021. Therefore, as far as the present application filed on 28.09.2020 is concerned, we find that there was no requirement at first pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Seethalakshmi, JM For the Assessee : Sh. Vinod Kumar Gupta (CA) For the Revenue : Sh. Sanjay Dhariwal (CIT) ORDER PER: VIKRAM SINGH YADAV, A.M. These are two appeals filed by the assessee against the order of ld. CIT(E), Jaipur dated 22.03.2021 rejecting the applications filed by the assessee seeking registration u/s 12AA and u/s 80G(5)(vi) of the Act. 2. At the outset, it is noted that there has been a delay of 172 days in filing the present appeals. In this regard, the ld AR submitted that the appeals against the order of the ld CIT(A) dated 22.03.2021 has been filed with the Registry on 9.11.2021 and the same may be taken as filed within the extended limitation period in view of the Hon ble Supreme Court de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king registration u/s 12AA of the Act in spite of providing sufficient opportunity. Against the said findings and directions of the ld. CIT(E), the assessee is in appeal before us. 5. During the course of hearing, the ld. AR submitted that as per clause (ac) to sub-section (1) of section 12A of the Act which was introduced by Finance Act, 2020, a trust or institution already registered u/s 12AA was required to move an application in the prescribed form and manner to the ld Pr.CIT or ld. CIT for registration of the trust or institution within 3 months from the date on which the said clause came into effect. It was submitted that thereafter, Ministry of Finance vide press note dated 09.05.2020 has deferred the implementation of new procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-section (1) of section 12A of the Act as inserted by Finance Act, 2020 as applicable to the assessee and was unaware that the Ministry of Finance has deferred the procedure for registration to 01.10.2020. It was submitted that the assessee had mistakenly filed Form No. 10A for granting registration u/s 12AA whereas the assessee was already granted registration u/s 12AA of the Act. It was further submitted that the said clause (ac) inserted by Finance Act, 2020 was also omitted by the Taxation and other laws Act, 2020 and was made effective prospectively from 1st April, 2021 and thus, not applicable at the relevant point of time when the assessee mistakenly moved the present application. It was submitted that the order so passed by l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Act. 9. Per contra, the ld. DR submitted that it is not a case of cancellation of registration u/s 12AA already granted to the assessee w.e.f 19.12.2008. It is a case where the assessee moved a fresh application seeking registration u/s 12AA of the Act and in absence of the requisite information/documentation, the same was rejected and treated as filed by the ld. CIT(E). It was submitted that even where the assessee prayer for withdrawal of the application is considered, the ld. CIT(E) has to dismiss the application as withdrawn. It was submitted that in either case whether the assessee has suo moto withdrawn the application or the fact that the law has been amended and its applicability has been deferred to a subsequent period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at first place to move such an application by the assessee at the relevant point in time and secondly, for the ld CIT(E) to initiate any action on such application where there were no provisions to move such an application at first place by the assessee which is already registered u/s 12AA of the Act. We also note that during the course of proceedings before the ld CIT(E), the assessee has also moved an application stating that it wishes to withdraw its application seeking registration as it is already registered u/s 12AA of the Act as evident from assessee s paperbook page no. 22 which has not been disputed by the Revenue. During the course of hearing as well, the ld AR has also submitted that the assessee has mistakenly moved the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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