9911796707
TMI Blog2015 (5) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 dt. 08/07/1996. This fact has been mentioned by the Commissioner in the first Para of his order. In any case there is no requirement u/s 12AA that society should be registered. Simply because new formality of registration was not completed at relevant point of time cannot be a ground for not granting registration under section 12AA. It is settled position of law that at the time of registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing ground: 1. The learned Commissioner of Income Tax has erred in law and facts and law in not registering the applicant Trust u/s 12 AA. 3. After hearing both the parties we find that assessee made an application for obtaining registration under section 12A. To verify genuineness of the society the report from AO was called. The AO vide his report No. 1165 dt. 25/07/2014 submitted as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Societies Registration Act, 2012, therefore registration was refused. 4. Before us Ld. Counsel for the Assessee submitted that the new Act was passed by the Government of Haryana for registration of society. The assessee has already applied for registration but the same was not granted because of huge backlog with the Registrar of society at the relevant point of time. Later on, the regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the first Para of his order. In any case there is no requirement under section 12AA that society should be registered. Simply because new formality of registration was not completed at relevant point of time cannot be a ground for not granting registration under section 12AA. Further it is settled position of law that at the time of registration the Commissioner is required to only examine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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