2015 (10) TMI 1412

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..... Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 and furnish copy of such order of registration within a period of six months - Held that:- On a careful reading of the provision contained under section 12A read with section 12AA of the Act, we do not find any condition imposed therein to indicate that for the purpose of obtaining registration under section 12AA of the .....

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..... ppeal of the assessee is directed against the order dated May 22, 2013 passed by the learned Director of Income-tax (Exemptions), Hyderabad under section 12AA of the Income-tax Act, 1961. 2. The only grievance of the assessee is with regard to the condition imposed by the learned Director of Income-tax (Exemptions) while granting registration under section 12AA of the Act by directing the asses .....

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..... d April 29, 2014. The learned Departmental representative, on the other hand, relied upon the reasoning of the learned Director of Income-tax (Exemptions). 4. Having considered the submissions of the parties, we are of the view that condition imposed by the learned Director of Income-tax (Exemptions) by directing the assessee to obtain registration under section 43 of the Andhra Pradesh Charita .....

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..... the same is not required to be acted upon. Similar view has also been expressed by the co-ordinate Bench in the case of Brahma Vidya Yogashramam Sharada Matham v. DIT(E). In the aforesaid view of the matter, we direct the learned Director of Income-tax (Exemptions) to modify his order by granting registration to the assessee under section 12AA of the Act without insisting upon registration under s .....

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..... authorised representative submitted, in the meantime, the learned Director of Income-tax (Exemptions) has granted approval to the assessee under section 80G(5)(vi) vide order dated December 16, 2014. A copy of the order was also submitted for perusal of the Bench. He, therefore, submitted that as relief claimed in the present appeal has already been granted to the assessee, the appeal has become i .....

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