9911796707
TMI Blog2015 (5) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ade. Therefore, it is mandatory that if the application is not disposed of within six months from the date on which the application is made, the Commissioner has no jurisdiction either to pass an order granting the approval or rejecting it. It is not in dispute that the Commissioner did not pass any order within the period prescribed. He has passed an order on 06.10.2008 i.e., beyond the period prescribed under the aforesaid rule. Therefore, on the date the order was passed, the Commissioner had no jurisdiction. Therefore, it is an order passed without jurisdiction. This aspect has not been properly considered and appreciated by the authorities. Liberty is reserved to the assessee to make a fresh application for benefit of Section 80G of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended from 01.04.2009. 3. Aggrieved by the said order, the assessee preferred an appeal to the Tribunal. The Tribunal also held that running of a hostel would not fall within the definition of a charitable purpose and therefore, upheld the order of the Director of Income Tax. 4. Aggrieved by the said order, the present appeal is filed. The appeal was admitted to consider the following substantial questions of law: (a) Whether on the facts and in circumstances of the case, the Tribunal was justified in upholding the order of learned Director of Income Tax (Exemptions) that the appellant activity is in the nature of trade, commerce or business and hence is not entitled to renew the recognition under Section 80G of the Act? (b) Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Rules which reads as under: 11AA. Requirements for approval of an institution or fund under section 80G.- (1) The application for approval of any institution or fund under clause (vi) of sub-section (5) of section 80G shall be in Form No. 10G and shall be made in triplicate. (2) The application shall be accompanied by the following documents, namely : (i) Copy of registration granted under section 12A or copy of notification issued under section 10(23) or 10(23C) ; (ii) Notes on activities of institution or fund since its inception or during the last three years, whichever is less ; (iii) Copies of accounts of the institution or fund since its inception or during the last three years, whichever is less. (3) The Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the approval or rejecting the application within six months from the date on which such application was made. Therefore, it is mandatory that if the application is not disposed of within six months from the date on which the application is made, the Commissioner has no jurisdiction either to pass an order granting the approval or rejecting it. 9. It is not in dispute that the Commissioner did not pass any order within the period prescribed. He has passed an order on 06.10.2008 i.e., beyond the period prescribed under the aforesaid rule. Therefore, on the date the order was passed, the Commissioner had no jurisdiction. Therefore, it is an order passed without jurisdiction. This aspect has not been properly considered and appreciated by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
