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TMI Blog2020 (11) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... ill application of the assessee is disposed off for grant of registration U/s 12A of the Act, the assessee will get the benefit of exemption u/s 11 and 12 It is no clear that in what capacity, the said letter dated 31/03/2005 was issued by the ITO, Dausa whether he was functioning on behalf of the ld. CIT(Exemptions), Jaipur or not. Further all these facts require a proper scrutiny of the record and particularly any documentary evidence to be filed by the assessee to show that any application on behalf of the assessee was submitted for seeking registration U/s 12A and which has not been decided till date. There is no dispute in this appeal regarding the registration U/s 12A of the Act but the assessee is seeking an exemption U/s 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be quashed. 3. On the facts and in the circumstances of the case and in law the addition of ₹ 3,21,250/- made under section 68 of the Income Tax Act 1961 in the assessment order is invalid in law and therefore the addition so made deserves to be quashed. 4. On the facts and in the circumstances of the case and in law computation of tax liability by applying the maximum marginal rate in the case of assessee is invalid in law and therefore the order passed by learned AO is invalid in law and same deserves to be quashed. 5. Under the facts and circumstances of the case and in law the initiation of penalty under section 271(1)(c) of the Income Tax Act is invalid in law and same deserves to be quashed. 6. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see applied for registration U/s 12A of the Act in the year 2003, however, there was no response by the authority concerned to the application of the assessee for registration U/s 12A of the Act. He has further submitted that the department has acknowledged the pendency of the application of the assessee for grant of registration U/s 12A of the Act as per letter dated 31/03/2005 of ITO, Dausa. The ld AR has submitted that the said copy of the said letter is placed at page No. 25 of the paper book wherein the ITO, Dausa has acknowledged and accepted the pendency of the application of the assessee for grant of registration U/s 12A of the Act and also accepted the position of the department that till disposal of the said application, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorical finding that the assessee has not obtained the registration U/s 12A/12AA of the Act till date and therefore, in absence of registration U/s 12A/12AA of the Act, the assessee is not entitled for exemption U/s 11 and 12 of the Act. She has further contended that the assessee, though, claimed the exemption but no evidence has been produced either before the A.O. or before the ld. CIT(A) or even before this Tribunal to show that any such application was made by the assessee for grant of registration U/s 12A or a registration U/s 12AA of the Act was granted to the assessee. The ld DR has further submitted that the ld. CIT(A) has granted six opportunities to the assessee but no one has attended on any of these occasions on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not disposing off the alleged application, does not arise. This is a question of fact regarding submitting of the application on behalf of the assessee as claimed on 01/10/2003 seeking registration U/s 12A of the Act. The assessee has not filed any record or copy of the alleged application either before the authorities below or before the Tribunal. The assessee is strongly relied upon a letter dated 31/03/2005 issued by the ITO, Dausa wherein it is stated that till application of the assessee is disposed off for grant of registration U/s 12A of the Act, the assessee will get the benefit of exemption U/s 11 and 12 of the Act. It is no clear that in what capacity, the said letter dated 31/03/2005 was issued by the ITO, Dausa whether he was fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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