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TMI Blog2015 (2) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... aim of the association for registration under section 12A of the Income-tax Act, 1961 ("the Act" for short), whereas the other appeals arise out of the assessment orders passed for the assessment years 2001-02 to 2005-06. 2. We shall first deal with I. T. A. Nos. 588 of 2009 and 1529 of 2009. 3. According to the appellant, they made an application seeking registration under section 12A of the Act for the period commencing from the assessment year 1992-93. It is stated that the said application was made to the Commissioner on December 26, 1997. According to the appellant, this application was untraceable and, therefore, was not acted upon by the Commissioner and that in such circumstances the appellant made another application on March 10, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of right. Delay can be condoned by the Tribunal only if it is satisfied that the delay has been satisfactorily explained by the appellant. Reading of the order passed by the Tribunal shows that the appellant failed in providing any satisfactory explanation for the inordinate delay of 445 days. It was, therefore, that the Tribunal declined the prayer. 8. Having gone through the order passed by the Tribunal and the period of this appeal, we fully endorse the conclusions of the Tribunal regarding absence of reasonable cause for condonation of delay. Therefore, we see absolutely no reason to interfere with the order passed by the Tribunal declining to condone such inordinate delay. 9. Now coming to I. T. A. No. 588 of 2009, as we have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, we are satisfied that the Commissioner could not grant registration with retrospective effect. If that be so, the Commissioner could have granted registration only with effect from the commencement of the assessment year in which the application in question was made. Therefore, we cannot find fault with the view taken by the Commissioner or the Tribunal. We, therefore, do not find any merit in the contentions raised. 12. In the result, I. T. A. Nos. 588 of 2009 and 1529 of 2009 are only to be dismissed and we do so. 13. In view of the dismissal of I. T. A. Nos. 588 of 2009 and 1529 of 2009, the assessment orders for the period 2001-02 to 2005-06, which are the subject matter of I. T. A. Nos. 37, 38, 39, 40 and 42 of 2012 shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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