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TMI Blog2021 (1) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... iety under Section 12A of the Income Tax Act is allowed. - WP(C).No. 14974 of 2020(V) - - - Dated:- 23-10-2020 - Honourable Mr. Justice Amit Rawal For the Petitioner : Advs. Smt. T.S. Maya (Thiyadil), Sri. D. S. Sreekumaran For the Respondents : Sri Christopher Abraham SC JUDGMENT The petitioner has approached this Court with the following prayers: i) Declare that the petitioner is deemed to have been granted registration under Section 12A of the Income Tax Act with effect from 30th September 2007 being the last date of 6 months limitation period, statutorily provided for failure 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. 88 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is targeted to have an institution of Lions to pursue welfare activities for the deserving needy, without differences of distinction of religion, caste, creed or color, free from politics and fundamentalism. It is already registered under the Travancore, Cochin, Literary Scientific and Charitable Societies Registration Act, 1955, evidenced from Ext.P1. The objects of the foundation as per the Memorandum of Association is lengthy and it is in that background registration was sought. The aforementioned registration was rejected by respondent on 2.8.2007 under Section 12A of the Income Tax Act, necessitating the petitioner to assail the same before Income Tax Appellate Tribunal. Learned Income Tax Tribunal vide its order dated 8.7.2008, accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has come forward nor any counter has been filed. Such a laxity on the part of a very responsible office do not require any pardon or to be accepted in any court proceedings as almost twelve years had gone by, where no action has been taken. In the judgments cited above, the Division Bench of this Court by taking into consideration, the provisions of Section 12A of the Income Tax Act, noticed that on the submission of the application, if no decision is taken within the period of six months, the application is deemed to have been allowed. Para 9 of the judgment in Commissioner of Income Tax, Cochin (supra), reads thus: On a reading of the order passed in (2017) 11 SCC 480, we are not convinced that there was any concession made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Supreme Court in 2017 (11) SCC 480; in a Civil Appeal, approved the judgment of the Allahabad High court allowing deemed registration under Section 12AA; but applicable only from the date of expiry of the six month period as mandated in sub-section (2) of Section 12AA. The judgment of the High Court merges in the judgment of the Hon'ble Supreme Court. The opinion as expressed by the Allahabad High Court, regarding deemed registration under Section 12A for reason only of non consideration of an application under Section 12AA within a period of six months from the date of filing, having not been differed from by the Hon'ble Supreme Court in the Civil Appeal; the declaration by the High Court assumes the authority of a preced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d leaving all other questions of law open, the appeal is disposed of with no order as to costs. 8. It is a matter of record that vide order dated 08.07.2008, learned Income Tax Appellate Tribunal set aside the order of the Commissioner resulting into revival of the application for seeking exemption under Section 12A of the Income Tax Act dated 28.03.2007 submitted on 29.03.2007 and almost twelve years have passed, it is deemed to have been granted registration after the expiry of six months, in view of the ratio culled out in the judgments referred to above. Accordingly, the application of the petitioner for registration of the Society under Section 12A of the Income Tax Act is allowed. Writ petition is disposed of with the aforemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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