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TMI Blog2010 (2) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect from April 1, 2001, in respect of the assessment years 2002-03. 2. The facts relevant for the purpose of disposal of this appeal may be noticed as under : (i) The respondent assessee which is a society registered on June 19, 1992, under the provisions of the Societies Registration Act, is running educational institutions, namely, schools and colleges at Guwahati and was treated as a society existing solely for educational purposes and hence was granted exemption under section 10(22) of the Act, since its inception up to the assessment year 1998-99, i.e., till the said provision was omitted from the statute. The respondent assessee, thereafter, claimed and was allowed exemption under section 10(23C)(iiiad) of the Act up to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nual receipts of the assessee for the assessment years 2002-03 and 2003-04 exceeded Rs. 1 crore, an application under section 10(23C)(vi) of the Act was filed before the Chief Commissioner of Income-tax for grant of approval for the purpose of getting the exemption for the assessment years 2002-03 and 2003-04 and though the assessee waited for some time for disposal of such application, since the same has not been disposed of, it had to file the application under section 12A of the Act on March 30, 2004, which resulted in the delay. (iii) The Commissioner of Income-tax, however, without considering the claim of the respondent assessee for registration under section 12A of the Act for the assessment year 2002-03, vide order dated October 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant registration to the respondent assessee under section 12A of the Act for the assessment year 2002-03, the learned Accountant Member has remanded the matter to the Commissioner of Income-tax with a direction to reconsider the request of the respondent assessee for grant of registration with effect from April 1, 2001, and pass necessary order after giving proper opportunity of hearing to the respondent assessee as per law. The appeal was thus referred to the learned Third Member, who vide order dated February 9, 2007, agreed with the final order proposed by the learned Judicial Member and allowed the appeal filed by the respondent assessee. Consequential order dated March 22, 2007, was passed by the learned Appellate Tribunal allowing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration, the learned Appellate Tribunal ought not to have allowed the appeal preferred by the respondent assessee, as it has failed to satisfactorily explain the delay in fil-ing the application under section 12A of the Act for grant of registration in respect of the assessment year 2002-03. According to the learned counsel, the application filed on March 30, 2004, being in respect of the assessment year 2003-04, the learned Appellate Tribunal ought not to have held that such application was also in respect of the assessment year 2002-03 and hence ought not to have passed the order impugned in the present appeal. 6. Mr. Goswami, the learned senior counsel on the other hand, has submitted that it is apparent from the application filed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeking the registration, when the respondent assessee could demonstrate sufficient cause in not filing such application in time. Mr. Goswami, therefore, submits that the learned Appellate Tribunal has rightly allowed the appeal preferred by the respondent assessee and there being no substantial questions of law involved in the present appeal, the same is liable to be dismissed. 7. We have considered the submissions of the learned counsel for the parties and also perused the materials available on record. 8. The facts narrated above are not in dispute. It is apparent from the application filed on March 30, 2004 that the respondent assessee had prayed for registration under section 12A of the Act in respect of two assessment years, namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2003-04 has been granted the registration and consequent exemption. 9. The application filed by the respondent assessee on March 30, 2004, along with the reply filed by it explaining the delay being for grant of registration under section 12A of the Act in respect of the assessment year 2002-03 also, the Commissioner of Income-tax should have satisfied him-self about the grounds given explaining the delay in filing such application and if so satisfied ought to have allowed the prayer for registration under section 12A, since it is not the case of the Revenue that the respondent assessee is not an existing society for educational purposes only but for the purpose of profit also. The learned Commissioner of Income-tax, however, failed to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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