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Issues involved: Denial of registration u/s 12AA and approval u/s 80G of the Income-tax Act, 1961.
Denial of registration u/s 12AA: The appellant filed appeals against denial of registration u/s 12AA and approval u/s 80G. The Tribunal had directed the Commissioner to re-examine the claim independently. However, the Commissioner did not pass any order within the prescribed period. The appellant argued that as per precedents, if the Commissioner does not decide within six months, registration should be deemed granted. The Department contended that there is no provision for deemed grant if the order is not passed within six months. The Tribunal noted that the Commissioner's orders were passed after the six-month period. Referring to legal precedents, the Tribunal held that non-consideration within the specified time would result in deemed grant of registration. Consequently, the Tribunal directed the Commissioner to grant registration u/s 12AA. Denial of approval u/s 80G: The Commissioner had denied approval u/s 80G based on the denial of registration u/s 12AA. Since the Tribunal directed registration u/s 12AA, the basis for denying approval u/s 80G ceased to be valid. Therefore, the Commissioner was directed to grant approval u/s 80G to the assessee. As a result, both appeals of the assessee were allowed. *Order pronounced on 7.8.2013.*
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