9911796707
TMI Blog2013 (6) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income Tax Act, 1961. The matter pertains to the assessment year 2009-10. Though the reference is made to Section 12A at some places, actual relevant provision is Section 12 AA. 2. The memorandum of appeal is said to have been presented in the Registry of this Tribunal on 27th April 2012, and registered on 30th April 2012, whereas the impugned and alleged order was issued on 4th March 2009. According to our registry noting, there is thus a delay of 1,093 days. Learned counsel has submitted a petition seeking condonation of delay and has also filed an affidavit in support of contentions therein. The assessee trust is in a remote village in Puralia district, an area said to be disturbed by certain anti social elements and movements, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al) : Sub : Petition u/s 12 A for registration and u/s 80G for initial exemption - matter regarding. Please refer to the above. I am directed to inform you that Learned Commissioner of Income Tax, Asansol, has perused your cases sympathetically and not granted the registration under section 12A and exemption under section 80 G. This is for your information, please. Sd/xx (D K Saha) Income Tax Officer (Technical) For Commissioner of Income Tax, Asansol. 4. The short question that we are really required to consider is whether the aforesaid communication can be said to have been disposal of assessee's application for registration under section 12 AA, and in case we hold so, whether it can be sustainable in law on merits, as also in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under section 12AA cannot be treated to have been disposed of by the Commissioner. 6. We have also noted that no reasons whatsoever have been given in the ITO's letter but he mentions that the application was considered "sympathetically" and rejected. This kind of authoritarian approach, and unwillingness to give legal reasons, does not anyway befit conduct of any public authority in a democratic set up like ours, wherein rule of law is of paramount importance. It is not the sympathy, but the legal rights of the assessee, which should be subject matter of consideration, and there is not even a whisper of those relevant considerations. Learned Income Tax Officer was thus, even in sending this communication, which has no value in law so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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