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TMI Blog2006 (4) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... e year 1950 for the promotion of the game of golf. It applied for registration under section 12A in the prescribed Form No. 10A with Director (Exemption) on 31-3-1999 seeking registration with effect from 1-4-1989. In response, the Director of Income-tax (Exemption) vide its order dated 9-6-1999 granted registration with effect from 1-4-1998. The DIT(E) did not grant registration from the date applied for, i.e., 1-4-1989 on the ground that the assessee could not reasonably explain the delay in seeking registration after a delay of 49 years one month and seven days. The matter was carried in appeal before the Tribunal. The Tribunal by way of its order in ITA Nos. 4024, 4025.Del. 2000 and by way of a common order 4024, 4025/D/2000 and ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the delay had occurred in filing the application. Therefore, on very careful consideration of all the facts and circumstances and the material placed on record as per aforesaid discussion and also in careful consideration of merits of the case, judicial decisions and law applicable, the condonation of delay is not granted. As a result, the application filed by the applicant for the condonation of delay is rejected." 3. In the aforesaid light, we have heard the submissions of the ld. Counsels. The counsel for the appellant Shri Y.K. Kapur has argued that the assessee has been enjoying exemption under section 10( 23 ) of the Act with effect from 3rd June, 1967. That consequent to amendment in section 10(23) with effect from 1-4-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bishwanath Khirwal [1986] 161 ITR 382 (Pat.) and Lachman Chaturbhuj Jawa v. R.G. Nitsure [1981] 132 ITR 631 (Bom.). He, therefore, submitted that the registration be granted to the assessee with effect from 1-4-1989 as prayed for in the application. 4. On the other hand, ld. DR has defended the orders of the DIT(E). 5. We have considered the rival submissions, the material on record and the order of the income-tax authorities. The factual aspect of the matter has already been noted by us in the earlier part of our order and is not repeated for the sake of brevity. However, it will be sufficient to notice that the DIT(E) vide its order dated 9-6-1999 granted registration with effect from 1-4-1998 but rejected to grant the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner is not so satisfied." [Emphasis supplied] 6. For our purposes, it is sufficient to deduce from the reading of the proviso that it provides that in case where the application for registration of the trust or institution is made after the expiry of the period mentioned in clause ( a ) of section 12A, the provisions of sections 11 and 12 shall apply from the date of creation of the trust or establishment of the institution only in case the Commissioner, for reasons to be recorded in writing, is satisfied that the person in receipt of the income was prevented from making the application before the expiry of period aforesaid for sufficient reasons. 7. The meaning of the expression "before the expiry of the period" in the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, whichever was later. Ostensibly, the provisions for registration were applicable in cases where the applicant chose to avail of the exemption provided under sections 11 and 12 of the Act. In this light, the assessee having been created in the year 1950 was required to seek registration by furnishing an application before the first day of July 1973. The reasons which have been explained by the assessee for its belated application for registration have been noted by us in the earlier background. The assessee applied for registration on 31-3-1999 seeking registration with effect from 1-4-1989. The reasons were that its entire income was exempted in terms of section 10(23) and that such exemption was based on the notification by the CBDT i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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