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TMI Blog2015 (1) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... 12AA of the said Act. By Ext.P3 order dated 28.09.2006, the registration was granted to the petitioner association with effect from 01.04.2005. Insofar as the date of incorporation of the petitioner association was 05.02.1992, and the registration that was sought for by the petitioner was with effect from that date, the petitioner preferred an application before the 5th respondent for giving effect to Ext.P3 registration from 05.02.1992 onwards. The said application was rejected by the 5th respondent by Ext.P6 order dated 17.09.2008, on the ground that the application, in respect of the period from 05.02.1992, had been preferred after more than 12 years. Aggrieved by Ext.P6 order, therefore, the petitioner approached the Income Tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition, while Ext.P2 order of the 3rd respondent is impugned, there is also a direction sought to the 5th respondent to pass consequential orders pursuant to Ext.P7 order. 2. I have heard Dr. K. P. Pradeep, the learned counsel for the petitioner and Sri.Jose Joseph the learned Standing counsel for the respondent Income Tax Department. 3. On a consideration of the facts and circumstances of the case, as also the submissions made across the Bar, I note that in the instant case, the Income Tax Appellate Tribunal, by Ext.P9 order dated 03.11.2009, had set aside Ext.P6 order passed by the 5th respondent and directed him to pass a fresh order, on the application preferred by the petitioner, on merits. The order to be passed by the 5th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment for the assessment year 2003-2004, where the issue of whether or not the petitioner has a registration under Section 12AA of the Income Tax Act would have a bearing. Thus, I quash Ext.P2 order of the 3rd respondent and direct him to consider the appeal preferred by the petitioner against Ext.P1 assessment order afresh, after hearing the petitioner and after considering the order to be passed by the 5th respondent pursuant to the directions of the Appellate Tribunal in Ext.P7 order. Resultantly, the writ petition is disposed as above. It is made clear that, pending final orders to be passed by the 3rd respondent in the appeal preferred by the petitioner against Ext.P1 assessment order, no recovery steps for realisation of any differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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