9911796707
TMI Blog2021 (1) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ilure on the part of 1st respondent to follow the directions given by the Hon'ble Income Tax Appellate Tribunal in its order in ITA No. 884/coch/2007 dated 8/7/2008, to consider afresh the application filed by the petitioner on 29.3.2007 in Form No.10A for grant of registration under Section 12A and to pass a speaking order; ii) Issue a writ of mandamus or any other appropriate writ, order or direction commanding the 1st respondent to treat the petitioner as a duly registered society under Section 12A of the Income Tax Act, 1961, effective from 30.9.2007, against the application filed before the 1st respondent in Form No.10A on 29.3.2007 by the petitioner, as he failed to follow the direction of the Hon'ble Income Tax Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to assail the same before Income Tax Appellate Tribunal. Learned Income Tax Tribunal vide its order dated 8.7.2008, accepted the appeal by issuing directions to the Commissioner of Income Tax for deciding the issue on merits in accordance with law after affording sufficient opportunity of hearing to the assessee by passing a speaking order. 3. Learned counsel for the petitioner submits that almost twelve years have gone, no action has been taken by the respondent, necessitating the petitioner to approach this Court. On 23.07.2020, this Court admitted the matter and on admission Mr.Christopher Abraham, learned Standing Counsel for respondent Nos.1 & 2 accepted notice and were directed to file counter affidavit. 4. Today when the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "On a reading of the order passed in (2017) 11 SCC 480, we are not convinced that there was any concession made by the learned Additional Solicitor General who appeared in the matter for the Income- Tax Department. As we discern from the order, the Commissioner of Income-Tax, Kanpur had filed an appeal from the deemed registration granted under Section 12A for reason solely of an application under Section 12AA of the Act having not been acted upon for six months. The appeal arose from the judgment dated 03.04.2008 of the High Court of Judicature, Allahabad. When the matter was considered by the Hon'ble Supreme Court, the Full Bench decision of the Allahabad High Court cited, herein above, by the Revenue was passed and we do not see the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon'ble Supreme Court in the Civil Appeal; the declaration by the High Court assumes the authority of a precedent by the Hon'ble Supreme Court on the principles of doctrine of merger. Despite the compelling persuasion of the learned Senior Counsel to interpret the provisions as has been interpreted by the Full Bench of the High Court of Allahabad we find ourselves, incapacitated so to do and obligated to respectfully follow (2017) 11 SCC 480." 7. Similar is the view of the Supreme Court, in Commissioner of Income Tax, Kanpur (supra). The relevant portion reads thus: "3. The short issue is with regard to the deemed registration of an application under Section 12AA of the Income Tax Act. The High Court has taken the view that o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
