9911796707
TMI Blog2017 (7) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... ed grant of registration? - Held that:- As decided in COMMISSIONER INCOME TAX VERSUS MUZAFAR NAGAR DEVELOPMENT AUTHORITY [2015 (3) TMI 99 - ALLAHABAD HIGH COURT (LB)] non-disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under s. 12AA (2) of the IT Act, 1961 would not result in deemed grant of registration, The judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was already issued by Registered post A.D. and we have perused office report dated 25.4.2017. Service upon respondent is deemed sufficient, therefore,we proceed to hear and decide this appeal after hearing learned counsel for the appellant. 2. This appeal under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as Act, 1961) has arisen from judgment and order dated 12.11.2013 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Whether in the facts and circumstances of the case and Hon'ble Income Tax Appellate Tribunal was correct in granting deemed registration u/s 12AA without appreciating the facts that power to grant or refuse registration is statutory power of Commissioner u/s 12AA. (4) Whether in the facts and circumstances of the case Income Tax Appellate Tribunal has erred in substituting its own satisfa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CIT MANU/UP/0144/2008: (2008) 216 CTR (All) 167: (2008) 5 DTR (All) 329 holding that the effect of non-consideration of the application for registration within the time fixed by s. 12AA (2) would be deemed grant to registration, is legally correct. 5. Court has answered the aforesaid questions as under: (i) non-disposal of an application for registration, by granting or refusing registr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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