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Issues involved: Appeal against order of CIT u/s 12AA of the IT Act, failure to produce evidence, denial of opportunity of being heard.
Summary: The appellant filed an appeal against the CIT's order denying registration u/s 12A of the Act. The Tribunal had earlier directed the CIT to reexamine the issue regarding registration u/s 12AA. However, the CIT did not pass any order within six months, and subsequently denied registration on 15/09/2011. The Tribunal held that as the CIT did not act within the specified time, registration u/s 12AA is deemed to have been granted. The CIT's order was challenged, with the appellant arguing that the registration should have been granted. The Tribunal referred to a High Court judgment and directed the CIT to grant registration u/s 12AA. The appeal was allowed, and the registration was deemed to have been granted. The Tribunal considered the appellant's plea in light of the High Court's judgment, emphasizing the doctrine of purposive interpretation in fiscal statutes. It was noted that non-consideration of the registration application within the specified time should result in a deemed grant of registration. The Tribunal directed the CIT to treat the appellant as an approved institution under s. 12AA and to recomputed its income under s. 11 of the Act. The registration u/s 12AA was deemed to have been granted, subject to the CIT's power u/s 12AA(3) in appropriate cases. In conclusion, the Tribunal allowed the appeal, directing the CIT to grant the registration u/s 12AA of the Act. The order was pronounced in the open court on 12/11/2013.
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