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TMI Blog2009 (10) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ef are that the assessee Shri Guru Singh Sabha, Punjabi Bagh Delhi is the society which was formed and registered with Registrar of Societies on 10.7.1963. Guru Nanak Public School was granted registration u/s 12A on the basis of scheme of management. Exemption u/s 80G was also granted, which has been renewed from time to time and upto 31.3.2008. The school is recognized and affiliated to the CBSE. The school was also granted registration u/s 10(22) in the past, it has claimed exemption u/s 10(23C) of IT Act. During the course of proceedings u/s 10(23C), the DIT observed that the assessee meant only for the managing committee of the school and the scheme of management does not by itself give rise to creation of any legal entity, be it a tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration u/s 12A and exemption u/s 80G. Aggrieved by the order of DIT, the assessee is in further appeal before us. 5. At the outset, learned AR placed on record order of the ITAT Pune Bench in the case of Bharati Vidyapeeth 28 SOT 32 and contended that exactly similar issue was dealt with and it was held that registration granted u/s 12A cannot be withdrawn or cancelled by the Commissioner by invoking provisions u/s 12AA(3) of the IT Act. On the other hand, learned DR relied on the order of DIT(Exemption). 6. We have considered the rival contentions, gone through the orders of the authorities below and found that assessee is a society registered under the Societies Registration Act. It was granted registration u/s 12A and also ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, pass an order in writing refusing to register the trust or the institution, and a copy of such an order shall be sent to the applicant. A registration under section 12AA(1)(b) is to be granted where the Commissioner is satisfied about the objects and the genuineness of the activities carried on by the applicant. Section 12AA(3) empowers the Commissioner to cancel such registration, if he is satisfied that activities of the trust or the institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be. The combined reading of both the sections makes it clear that registration can be cancelled only in those cases where it has been granted under sub-section (1b) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) [or clause ( aa ) of sub-section (1)] of section 12A, shall-( a ) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and ( b ) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, ( i ) he shall pass an order in writing registering the trust or institution, or ( ii ) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant. A registration under section 12AA(1)( b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 12AA were brought on the statute book with effect from 1-10-2004 by Finance (No. 2) Act, 2004. The provisions of this section are substantive in nature since the same affect the valuable right of the assessee and therefore, in our opinion are prospective and cannot be given retrospective effect, in view of the decision of the Supreme Court in the case of Sedco Forex International Drill Inc. v. CIT [2005] 279 ITR 310 ftn2Bharati Vidyapeeth v. ITO.htm (SC) wherein it has been held that even the provisions of an Explanation cannot be given retrospective effect unless specifically provided by the statute. It is not the case of the Revenue that legislature specifically provided the retrospective effect of such provision. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. There is no scope for importing into the statute the words which are not there. Such interpretation would be, not to construe, but to amend the statute. Even if there be a casus omissus , the defect can be remedied only by legislation and not by judicial interpretation.... . This was clearly a case in which supplying a casus omissus would have softened the rigour of law for the assessee, and yet Hon ble Supreme Court declined to supply the casus omissus . In a situation like the one that we are in seisin of, where assessee would stand to a disadvantage as a result of casus omissus being supplied, at least the same, if not more stringent, yardsticks must apply. When the Hon ble Supreme Court declines to supply c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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