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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 ..... w dated 02.12.2016 passed u/s 12AA(1)(b)(ii) of the Act, wherein, registration sought by the assessee/ applicant was rejected. The assessee has raised the following grounds of appeal in ITA No. 533/Del/2017:- "Ground No. 1: On the facts and circumstances of the case and in law, the learned CIT has grossly erred in rejecting the application of the appellant for grant of registration under Section 12AAofthe Income Tax Act, 1961. Ground No.2: On the facts and circumstances of the case and in law, the learned CIT has grossly erred in ignoring the fact that the Central Board of Direct Taxes vide its Order dated 04.05.2016 condoned delay in filing of appellant's application u/s 12AA of the Income Tax Act for the period from A.Ys. 2004-05, 2005-06, 2006-07, 2007-08, 2008- 09 and A.Y 2009-10. Ground No.3: On the facts and circumstances of the case and in law, the learned CIT 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 No. 2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application u/s 12A of the Act to the CIT(Exemption), Lucknow for registration u/s 12A of the Act. The ld CIT(E) issued a letter dated 18.11.2016 wherein, certain details were asked and opportunity of personal hearing was granted on 02.12.2016 at 10:45 PM. The ld CIT(E) vide order dated 02.12.2016 passed an order rejecting the application stating that hearing was granted to the assessee on 02.12.2016 and none appeared. Therefore, based on the material available on record he held that assessee is already registered u/s 12AA of the Act. Therefore, the registration sought is rejected. The assessee is aggrieved by this order 4. The ld AR vehemently contested that the ld CIT(E) should have granted registration to the assessee. It was his contention that despite the CBDT order condoning the delay from Assessment Year 2004-05 to 2009-10 the ld CIT(E) did not pass an order granting registration to the assessee for those assessment years. The only grievance apparently is that assessee has been granted registration u/s 12AA of the Act w.e.f 23.07.2009 whereas the application of the assessee is to grant it registration w.e.f 01.04.2003. 5. The ld DR vehemently referred to page NO. 12 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh complete details before the ld CIT(E). Therefore, we set aside the whole issue back to the file of the ld CIT(E), Lucknow with a direction to the assessee to submit all the details which are furnished before us including the order of the CBDT. The ld CIT(E) is also directed to consider the order of the CBDT dated 04.05.2016 and pass speaking order on the application u/s 12AA of the assessee after granting proper opportunity of hearing. 7. In the result appeal filed by the assessee in ITA NO. 533/Del/2017 is allowed for statistical purposes with above direction. 8. ITA No. 2199/Del/2015 is filed by the assessee for Assessment Year 2007-08 against the order of ld CIT(A), Dehradun dated 06.01.2015, wherein, the order u/s 143(3) read with section 254 of the Act passed on 18.11.2013 by the Dy. Commissioner of Income Tax, Circle-1, Dehradun was upheld and appeal of the assessee was dismissed. 9. The brief facts shows that the original assessment was made on 30.11.2009 as the assessee was not registered u/s 12AA of the Income Tax Act and therefore, exemption u/s 11 and 12 of the Act were denied. The assessee preferred an appeal before the ld CIT(A) who dismissed the appeal of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of the assessee for AY 2007-08. In the present case also the exemption u/s 11 and 12 of the Act were denied to the assessee in absence of registration u/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 learned 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 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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