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TMI Blog2018 (9) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... ass speaking order on the application u/s 12AA of the assessee after granting proper opportunity of hearing. Appeal filed by the assessee is allowed for statistical purposes with above direction. - ITA No. 533/Del/2017, ITA No. 2199/Del/2015, ITA No. 2200/Del/2015 And ITA No. 67/Del/2016 - - - Dated:- 10-9-2018 - SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER For The Assessee : Shri Mahesh B. Bhhiber, Adv For The Revenue : Shri Vijay Verma, CIT DR And Shri Amit Jain, Sr. DR ORDER PER BENCH 1. These are the four appeals filed by the assessee on the similar issue of grant of registration u/s 12AA of the Act. ITA NO. 533/Del/2017 is filed against the order of the ld CIT(E) passed u/s 12AA of the Act. Other three appeals are passed against the order of the ld CIT(A) where the action of the ld Assessing Officer denying the exemption to the assessee u/s 11 and 12 of the Act in absence of registration u/s 12AA of the Act for the respective years is confirmed. Therefore, all these four appeals are heard together and disposed off by this common order. ITA No. 533/Del/2017 2. This appeal is filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee sought registration w.e.f 23.07.2009 or from the date of the formation of the assessee i.e. 11.03.1987. However, from the order u/s 119(2)(b) of the Income Tax Act passed by CBDT on 04.05.2016, it was noted that an application was filed by the assessee u/s 119(2)(b) of the Act for condonation of delay for AY 2004-05 to 2007-08 and 2009-10 in filing of application for registration u/s 12AA of the Act. Vide the said application it was requested to grant registration u/s 12AA of the Act with retrospective effect from 01.04.2003. It was rejected on account of belated filing of application but the registration was granted w.e.f 23.07.2009. Therefore, from this order it can be inferred that application dated 23.07.2009 made by the assessee for registration u/s 12AA of the Act requested for registration w.e.f. 01.04.2003, however, same was granted w.e.f. 23.07.2009, i.e. the date of application. The CBDT vide above said order condoned the delay in making the above application u/s 12AA of the Act. It was further mentioned that it shall be open for the authority granting registration u/s 12AA to satisfy itself about the fulfillment of conditions prescribed under the Act which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is filed by the assessee against the order passed by the ld CIT(E) dated 02.12.2016 seeking registration u/s 12AA of the Act. Undisputedly, at the time of making the application before the ld CIT(E), assessee was already registered u/s 12AA of the Act vide order dated 29.01.2010 passed by CIT, Dehradun. In response to notice dated 18.11.2016, wherein, the assessee was granted time to furnish the details by 02.12.2016, assessee furnished its reply on 29.11.2016 which was sent by speed post on 30.11.2016. Therefore, it appears that on the appointed date i.e. 02.12.2016 it did not reach the office of the ld CIT(E). Further, none appeared on behalf of assessee on the appointed date. Therefore, on the basis of information available on record, the ld CIT(E) held that as assessee is already registered u/s 12AA of the Act fresh registration cannot be granted. Therefore, it is apparent that before the ld CIT(E) all other correspondence as well as the order of the CBDT condoning the delay was not available before him. The assessee has also stated that it received the query letter dated 18.11.2016 only on 26.11.2016 and immediately on 29.11.2016 it prepared a reply and sent by Speed Post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act and the Authority has been granted exemption u/s 12AA vide Registration certificate dated 29.01.2010 by CIT Dehradun. Ground No.2: On the facts and circumstances of the case and in Law, the learned CIT(A) has grossly erred in not appreciating the fact that the appellant Authority has filed an application for condonation of delay to the CBDT under Section 119(2) of the Income Tax Act and the said application is pending adjudication before CBDT. Ground No. 3: On the facts and circumstances of the case and in law, the learned CIT (A) has grossly erred in upholding the addition/Total Income of ₹ 4,64,67,240.00 by the A.O on account of diversion of funds to the Infrastructure Development Fund by an over-riding title as per the State Government order. 11. As the issue of granting of registration to the assessee has been set aside to the file of the ld Assessing Officer as per our order in ITA No. 533/Del/2017, we also set aside this appeal to the file of the ld Assessing Officer to decide afresh after the decision of the ld CIT(E), Lucknow in pursuance of our above order. 12. Accordingly the appeal of the assessee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 12AA of the Act. The assessee has raised the following grounds of appeal against the order of the ld CIT(A) dated 08.10.2015 dismissing the appeal of the assessee in absence of registration u/s 12AA of the Act. Ground No. 1 On the facts and circumstances of the case and in law, the ld CIT(A) has grossly erred in not appreciating the fact that the appellant authority has been created with the object of general public utility which is a charitable object within the meaning of section 2(15) of the Income Tax Act and the Authority has been granted exemption u/s 12AA vide Registration certificate dated 29.01.2010 by CIT Dehradun. Ground No.2: On the facts and circumstances of the case and in Law, the learned CIT(A) has grossly eried in not appreciating the fact that the appellant Authority has filed an application for condonation of delay to the CBDT under Section 119(2) of the Income Tax Act and the sa d application is pending adjudication before CBDT. Ground No. 3: On the facts and circumstances of the case and in law, the learned CIT (A) has grossly erred in upholding the addition of ₹ 5,28,15,855.00 by the A.O on account of di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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