2017 (4) TMI 1479 - HC - Income Tax

Grant of registration u/s 12AA rejected - whether appellant is a profit making body and is not carrying out any charitable activities? - Greater Noida Industrial Development Authority - HELD THAT - Tribunal has rightly directed for grant of Registration to petitioner. In that view of the matter, this petition is disposed of, directing respondent no.1 to comply with the Tribunal s judgment in GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY, YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY VERSUS CIT (E) , LUCKNOW 2016 (5) TMI 1350 - ITAT DELHI

Summary

Issues Involved:
Grant of Certificate of Registration under Section 12AA of Income Tax Act, 1961.

Detailed Analysis:
The petitioner sought a writ of Mandamus to compel respondent no.1 to grant a Certificate of Registration under Section 12AA of the Income Tax Act, 1961. The court noted that the issue of granting Registration under Section 12A/12AA had already been settled in previous judgments by the Income Tax Appellate Tribunal. The Tribunal had directed the grant of Registration to the petitioner in line with its decisions in Income Tax Appeal Nos. 112/Del/2016, 113/Del/2016, and 172/Del/2016. Consequently, the High Court disposed of the petition, instructing respondent no.1 to adhere to the Tribunal's judgment of 19.05.2016 without any further delay.

This judgment highlights the significance of compliance with Tribunal decisions in matters concerning the grant of Registration under the Income Tax Act. The Court's directive to the respondent to follow the Tribunal's decision underscores the legal obligation to implement such orders promptly and without delay. The case demonstrates the judicial oversight exercised by the High Court to ensure that administrative actions align with the legal framework established by the Tribunal's rulings. The petitioner's recourse to a writ of Mandamus reflects the legal remedy sought to enforce the right to Registration under Section 12AA, emphasizing the role of the judiciary in upholding statutory provisions and ensuring their proper application in administrative processes.

In conclusion, the judgment underscores the importance of adherence to Tribunal decisions in matters of Registration under the Income Tax Act. By disposing of the petition and directing compliance with the Tribunal's orders, the Court upholds the rule of law and reinforces the legal framework governing Registration processes. The case serves as a reminder of the judiciary's supervisory role in ensuring the implementation of legal provisions and the protection of rights conferred by statutory regulations.