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TMI Blog2015 (1) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... registration u/s. 12A. In view of the above, we hold that the order of the CIT in refusing registration on the above ground is not in order. Considering the provisions of Sections 288 and 12A of the Act as well as the documents placed on record, we are of the opinion that the Tribunal is justified in coming to the conclusion that the view taken by the CIT is erroneous. The assessee has got the accounts audited and it is for the CIT to satisfy himself about the object of the Trust that he calls for such documents pursuant to the application. We are in complete agreement with the reasonings adopted and finding of facts arrived at by the Tribunal. - order of the Commissioner rejecting the application for registration u/s 12A of the Act on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the said order, the present appeal is preferred by the revenue. 4. Mr. Pranav Desai, learned advocate for the revenue contended that the assessee was obliged u/s 12A(b) of the Act to get the accounts audited by an Accountant within the meaning of Explanation to sub-section 2 of Section 288 if the income of the Trust exceeds ₹ 50,000/-. He submitted that the Tribunal had committed an error in reversing the order passed by CIT(A) and therefore the same deserves to be quashed and set aside. 5. Though served none appears for the assessee. 6. Heard learned advocate for the revenue and perused the materials on record. Section 288 of the Income Tax Act, 1961 provides for appearance by an authorised representative before the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or] (vii) any other person who, immediately before the commencement of this Act, was an income-tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the Indian Incometax Act, 1922 (11 of 1922), and was actually practising as such. Explanation.-In this section, accountant means a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949), and includes, in relation to any State, any person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, the prescribed authority may direct that he shall thenceforth be disqualified to represent an assessee under sub-section (1). (6) Any order or direction under clause (b) of subsection (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely:- (a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; (b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and (c) no such order or direction shall take effect until the expiration of one month from the making thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said for sufficient reasons; (ii) from the 1st day of the financial year in which the application is made, if the Chief Commissioner or Commissioner is not so satisfied;] (b) where the total income of the trust or institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds fifty] thousand rupees in any previous year, the accounts of the trust or institution for that year have been audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form. duly signed and verified by such accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 288 permits an ssessee to be represented before the appellate tribunal or any income-tax representative as that term is defined in sub-section (2). The said Seciton has nothing to do in case of grant of registration u/s. 12A. In view of the above, we hold that the order of the CIT in refusing registration on the above ground is not in order. Therefore, we reverse the order of the CIT and direct the CIT to grant registration if other conditions are fulfilled. 3. The learned AR of the assessee next contended that the CIT ought to have condoned the delay in making the application u/s. 12AA for the reasons mentioned in letter dtd. 23.3.2006. From the order of the CIT, we find that the CIT has not discussed anything in his order as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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