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TMI Blog2017 (9) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... der directing for registration of the society/institution. Thus in the present case as the society was granted registration under section 12AA of the Act specifically w.e.f. 30.09.2004, the benefit of sections 11 and 12 of the Act available on registration would be effective from 01.04.2004 the date of the commencement of the said financial year. The date of filing the original application for registration by the society has no relevance more particularly when the said application was rejected and the proceedings has commenced de novo with the filing of another application for the registration by the society. - Decided in favour of the revenue. - Income Tax Appeal No. 534 of 2009 - - - Dated:- 19-8-2017 - Hon'ble Pankaj Mithal And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d application on 20/21.11.2000 before the CIT Agra seeking registration under section 12AA of the Act. The application was rejected on 21.03.2002. Against the aforesaid order the society filed Income Tax Appeal No. 364/Agra/2004 on 30.09.2004. On the date of filing the appeal, the society also moved an application/representation before the CIT to reconsider the order dated 21.03.2002 by which the application for registration was rejected. This application was allowed on 11.01.2005 and an order was passed for granting registration to the society w.e.f. 30.09.2004, the date on which the representation was filed. This was done without setting aside or reviewing the order dated 21.03.2002 by which application for registration was rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.09.2004 and therefore the registration would be operative from 01.04.2004. The aforesaid order was challenged by the society by filing appeal before the Tribunal and by the impugned order the Tribunal held that as original application of the society for registration was dated 20/21.11.2000 and is said to have been filed in the prescribed form on 15.11.2000, the request of the assessee for registration would relate back to the said date of the application and accordingly registration would be operative from the commencement of the financial year in which the application was moved i.e. 01.04.2000. The submission of Shri Manish Goel, learned counsel for the department is that with the rejection of the application of the society for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the registration has been made operative w.e.f. 30.09.2004 the benefits of applicability of sections 11 and 12 of the Act would be available to the society from the commencement of the Financial Year 2004 i.s. 01.04.2004 irrespective of the date of the application for registration of the society under section 12AA of the Act. It may be important to note here that the Act does not specifically lays down the date from which the registration if any granted to any institution or society under the Act would be operative. It neither prescribes that it shall be operative from the date of the application nor that it should be from the date of the order. In such circumstances ordinarily when registration is granted it will be operative from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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