TMI Blog2022 (12) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... ed correspondence, unless it is acknowledged by other party would not be considered as the application of assessee was pending or not for similar registration. As recorded above, the assessee was allowed registration u/s 12AA from the date of application, which we find in order. The ratio of decisions of various case laws relied by the ld. AR of the assessee are not helpful to him. The ratio of all those case laws are altogether different. In none of the case law, the assessee was allowed registration form retrospective date. The case law relied by ld. CIT-DR for the revenue in Harshit Foundation [ 2022 (5) TMI 179 - SC ORDER] wherein as held that there is no specific provision in the Income Tax Act that non-deciding the registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received by CIT i.e. expiry of six months ends on 30/06/2012. 3. That it is prayed to consider the registration to the appellant trust as deemed to have been granted on expiry of above said period of 30/06/2012 and the fresh application on 13/12/2018 may kindly be treated as receded or treated as withdrawn/cancelled. 4. The appellant craves leave to add, amend, alter, vary and/or withdraw any or all the above grounds of appeal. 2. Brief facts of the case are that the assessee is claiming itself to be registered as a public charitable trust. The Trust was set up on 13/01/2010. The applicant Trust filed an application for registration under Section 12AA of the Income Tax Act, 1961 (in short, the Act) on 13/12/2018. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is a public charitable trust having object of charity consisting of medical health, public health, guiding for education and cottage industry activity. Since the assessee filed an application in December, 2011, the assessee was under bonafide belief that they will be granted registration from A.Y. 2012-13. The ld. AR submits that newly amended Section 12A(2) allowed granting of registration only from the financial year in which registration sought to apply and not the back date since inception of trust by condoning the delay, however, the case of assessee is difference, the case of assessee never falls under clutches of delay as they have applied registration since inception. There was no malafide on the part of assessee for applying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that Hon ble Supreme Court in a recent decision in in Harshit Foundation Vs CIT (2022) 447 ITR 372 (SC) held that there is no provision of deemed registration in the income tax Act, so the assessee cannot claim on the basis of application allegedly filed on 29.12.2011 for deemed registration on registration from retrospective date. The ld. CIT-DR prayed for dismissal of this appeal. 6. We have considered the submissions of both the parties and have gone through the order of ld. CIT(E). We have also deliberated on various case laws relied by the ld. AR of the assessee. We find that the assessee applied for registration vide application dated 19/12/2018. The ld. CIT(E) while granting registration, granted registration from the date of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various case laws relied by the ld. AR of the assessee are not helpful to him. The ratio of all those case laws are altogether different. In none of the case law, the assessee was allowed registration form retrospective date. 9. The case law relied by ld. CIT-DR for the revenue in Harshit Foundation Vs CIT 447 ITR 372 (SC) wherein the Hon ble Supreme Court has held that there is no specific provision in the Income Tax Act that non-deciding the registration application under Section 12AA within a period of six months there shall be a deemed registration. Thus, the ratio of this decision is directly applicable on the facts of the present case. Even otherwise, the law declared by the Hon ble Apex Court is a binding precedent by virtue of A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
