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TMI Blog2012 (12) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... unblemished. If the assessee had made an application on 7.12.2000 in Form No.10A for a registration under Section 12A and if such application was not dealt with by the Department either by issuing an order denying registration or by issuing an order granting registration, thus in absence of an order either denying registration or granting registration, where the statutorily allowed time for dealing with an application in this regard had expired, registration would be deemed as granted - matter has to go back to the file of the A.O. for verifying whether assessee had indeed made an application prior to the impugned assessment year, before the appropriate authority for registration under Section 12A in Form 10A - The CIT(Appeals) did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r also noted that assessee was granted registration by CIT under Section 12A of the Act only with effect from 1.4.2008 and, therefore, according to him, for impugned assessment year, assessee was not having required registration for giving exemption under Sections 11 and 12 of the Act. He, therefore, disallowed the claim of exemption under Section 11 of the Act and assessed accordingly. 3. In its appeal before CIT(Appeals), argument of the assessee was that it was carrying on legitimate charitable activities falling within the ambit of Section 2(15) of the Act. As per the assessee, the accounts of the assessee were duly audited and certified by a qualified Chartered Accountant and it had fulfilled the requirements Sections 11 and 12 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Rs.1,45,28,414.90 has been spent under various head as supported by the audited financial statements filed at the time of assessment proceedings. The A.R. produced books of accounts for verification. As per this, the expenses under the head Bible college expenses are in the nature of books and note books for students, medical, provisions, uniform, salary etc. Orphanage expenses are under the head provisions, clothing and meeting expenses consists of pandal and stage, advertisements, printing, chair rent, photo expenses etc. Various items of expenses like travelling, electricity charges, repairs and maintenance of building and vehicles fuel etc. are grouped under the head Administrative expenses. A copy of the bank account ledger produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are in the form of cash deposits in the bank account and the AR could only furnish proof for conducting the meetings and claimed that as the collections are made in drop boxes from public at large, no other evidence for receipt of this money is available with them. With reference to the bank account the AR in his note explains that the account number originally given was 2292 which was incorporated in the RBI statements. On introduction of core banking system in the bank the number of the same account was changed. The AR has filed copy of a letter to this effect from the bank. The change could not be incorporated as the same has to be done by the banker, as claimed. It is further claimed that crusade collections made in cash were erroneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted all details for its claim of expenditure towards charitable purposes, before the Assessing Officer in the remand proceedings and Assessing Officer was satisfied in this respect. 6. Per contra, learned A.R. submitted that assessee had proved utilization of its income for charitable purposes. Ld. CIT(Appeals) had clearly accepted assessee s claim that an application for registration under Section 12A was filed on 7.12.2000. In view of the decision of Hon ble Allahabad High Court in the case of Society for Promotion of Education, Adventure of Sports, Conservation of Environment (supra), learned A.R. submitted that the CIT(Appeals) rightly directed the A.O. to deem the assessee as registered under Section 12A of the Act. 7. We have per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Environment (supra) will come into play. It was held by Hon ble Allahabad High Court in the above mentioned decision that in absence of an order either denying registration or granting registration, where the statutorily allowed time for dealing with an application in this regard had expired, registration would be deemed as granted. The same view has been taken by the Special Bench of this Tribunal earlier also in the case of Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT (111 ITD 175). As for the reliance placed by the Revenue on the decision of Hon ble jurisdictional High Court in the case of Anjuman-e-Khykhah-e-Aam (supra), there an order was indeed passed by the CIT(Appeals) within six month ..... X X X X Extracts X X X X X X X X Extracts X X X X
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