2009 (10) TMI 947 - AT - Income Tax

Summary

Issues involved: Appeal by Revenue against rejection of registration u/s 12A for Assessment year 2001-02.

Summary:

Issue 1: Registration u/s 12A

The appeal by Revenue arose from the rejection of registration u/s 12A for Assessment year 2001-02. The trust's initial application for registration was rejected due to failure in providing necessary details. A fresh application was later filed, and registration was granted w.e.f. 1.4.2003. Subsequently, a request for registration from the trust's creation date was denied by the DIT(E), leading to the appeal.

Details:
The trust's first application for registration u/s 12A was rejected due to lack of details. A fresh application was filed, and registration was granted w.e.f. 1.4.2003. A later request for registration from the trust's creation date was dismissed by the DIT(E), leading to the appeal. The DIT(E) rejected the request for condonation of delay, emphasizing that the initial rejection had become final as no appeal was filed.

Decision:
The ITAT upheld the DIT(E)'s decision, stating that since no appeal was made against the initial rejection, and no condonation of delay was sought in the subsequent application, registration from the creation date was not justified. The ITAT deemed the DIT(E)'s rejection of registration with effect from the trust's creation date as justified, ultimately dismissing the appeal by the assessee.

This summary provides a detailed overview of the issues, arguments presented, and the final decision made by the ITAT in the judgment.