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TMI Blog2014 (6) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ate cases, but the registration will be deemed to have been granted - without grant of registration by the CIT, benefit of exemption u/s 11 of the Act cannot be allowed to the assessee – thus, the matter is required to be remitted back to the AO to re-adjudicate the issue of claim of exemption u/s 11 of the Act – Decided in favour of Assessee. - ITA No. 810/LKW/2013 - - - Dated:- 29-5-2014 - Shri Sunil Kumar Yadav And Shri. A. K. Garodia,JJ. For the Appellant : Shri. P. K. Kapoor, C.A. For the Respondent : Shri. Alok Mitra, D.R. ORDER Per Sunil Kumar Yadav: This appeal is preferred by the assessee against the order of the ld. CIT(A), inter alia, on the following grounds:- 1. BECAUSE the Id. CIT(A) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have directed the Assessing Officer to re-compute the income by applying the said provision of the Act . 5. BECAUSE in any case the Appellant Authority has all the attributes of being a local authority as defined under section 10(20) of the Act , the Id. CIT(A) has erred in law and on facts in holding that the Appellant Authority was not eligible for exemption under section 10(20). 6. BECAUSE the order appealed against is contrary to the facts, law and principles of natural justice. 2. During the course of hearing of the appeal, it was pointed out that this appeal is barred by time, as there was a delay of 10 days in filing the appeal. The assessee has moved an application for condonation of delay in filling the appeal, stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting or denying registration under section 12A of the Act and the matter is still pending with him. The ld. counsel for the assessee has further contended that in view of various orders of the Tribunal, particularly in the case of Harshit Foundation, Jaunpur vs. CIT, Faizabad in ITA Nos. 104 105/LUC/2012 and the judgment of the Hon'ble jurisdictional High Court in the case of Society for the Promotion of Education Adventure Sport Conservation of Environment vs. CIT Others [2008] 216 CTR 167, if the ld. Commissioner of Income-tax does not grant registration within a period of six months from the date or receipt of the order of the Tribunal, registration under section 12A of the Act is deemed to have been granted to the assessee. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um M.H. Ghaswala Ors. (2001) 171 CTR (SC) 1 : JT 2001 (9) SC 61. Considering the pros and cons of the two views, we are of the opinion that by far the better interpretation would be to hold that the effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration. We do not find any good reason to make the assessee suffer because the IT Department is not able to keep its officers under check and control, so as to take timely decisions in such simple matters such as consideration of applications for registration even within the large six month period provided by s. 12AA(2) of the Act. We accordingly direct the respondents, subject to any order which may be p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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