2019 (5) TMI 1976 - AT - Income Tax

Miscellaneous Application against an order passed by the Tribunal - Miscellaneous Application against Miscellaneous Application - Approval u/s 10(23C)(vi) - directions of Tribunal in Miscellaneous Order that registration under section 10(23C)(vi) of the Act was deemed to be granted w.e.f. 30.09.2006 - HELD THAT - Applying the ratio laid down in CIT Vs. Society for the Promotion of Education 2016 (2) TMI 672 - SC ORDER it was held that the Commissioner having not disposed of application dated 31.03.2006 within period of six months, registration was deemed to be granted to the assessee w.e.f. 30.09.2006. Miscellaneous Application filed by applicant-Revenue is not maintainable as there is no provision in the Act to allow filing of Miscellaneous Application against an order passed by the Tribunal in Miscellaneous Application filed by assessee. Hence, Miscellaneous Application moved by the Revenue is dismissed.

Summary

Issues:
1. Validity of registration under section 10(23C)(vi) of the Act.
2. Maintainability of the Miscellaneous Application filed by the Revenue against the Tribunal's order.

Analysis:
1. The Tribunal, in a case involving assessment years 2002-03 to 2004-05 & 2007-08, ruled on the registration under section 10(23C)(vi) of the Act. The Tribunal held that the Commissioner's failure to dispose of the application within six months led to the deemed granting of registration to the assessee w.e.f. 30.09.2006, based on the Supreme Court's decision in CIT Vs. Society for the Promotion of Education (382 ITR 6 SC). This decision was challenged by the Revenue through a Miscellaneous Application, which was dismissed on the grounds that there is no provision in the Act for such filings against orders on Miscellaneous Applications by the assessee. Consequently, the Tribunal's direction on the deemed registration date was upheld, and the Revenue's Miscellaneous Application was rejected.

2. The crux of the issue lies in the interpretation of the Act concerning the procedure for registration under section 10(23C)(vi) and the implications of the Commissioner's failure to act within the stipulated time frame. The Tribunal's reliance on the Supreme Court's precedent showcases the application of legal principles to determine the deemed registration date. The dismissal of the Revenue's Miscellaneous Application highlights the procedural limitations within the Act, emphasizing the need for clarity and adherence to statutory provisions in challenging tribunal decisions. Overall, the judgment underscores the significance of timely administrative actions and adherence to legal procedures in tax matters, ensuring fair treatment and upholding the rule of law in tax assessments.