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TMI Blog2021 (4) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... se the DCIT's order under challenge in the instant 12AA registration process for want of jurisdiction and restore Section 12AA issue back to the CIT(Exemptions) for his appropriate adjudication as per law within three effective opportunities of hearing. It is made clear that assessee shall be at liberty to file all the relevant evidence not only qua to its activities carried out throughout but also that pertaining to the exemption relief granted in the preceding assessment years. This assessee's appeal is accepted for statistical purpose in above terms. - ITA Nos. 46/Hyd/16, 47/Hyd/16, 48/Hyd/16, 49/Hyd/16, 2137/Hyd/18, 2138/Hyd/18 and 1158/Hyd/19 - - - Dated:- 29-3-2021 - A. Mohan Alankamony, Member (A) And S.S. Godara, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the learned lower authorities' action denying u/s. 11 exemption for want of Section 12AA registration by quoting hon'ble apex court's decision in UP Forest Corporation Vs. DCIT [297 ITR 1] (SC) that such a registration is a must so as to be eligible for Section 11 relief. The sole exception herein is assessee's appeal ITA No. 49/Hyd/2016 wherein it has challenged the DCIT, HQrs, Exemptions, O/o. CIT(Ex), Hyderabad's order dt. 30-11-2015 reading as under: Sub: Application for grant of Registration u/s. 12A - M/s. Association of Indian Management Schools, Rekha Deluxe Enclave, Punjagutta, Hyderabad - Reg. *** You have filed a letter dt. 15-05-2015 before the CIT(E), Hyderabad. It is mentioned t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 5. The Revenue's next vehement contention is that the assessee has claimed itself to be an already registered institution u/s. 12AA in Bangalore and therefore its curative application seeking very relief is not maintainable. We are of the view that such a course of action does not deserve to be agreed with per se. We notice from a perusal of the Revenue's paper book in Pages 1 to 3 that the CIT(E), Hyderabad has filed his clarification that the assessee's returns/acknowledgments upto A.Y. 2005-06 bear registration number u/s. 12A 2B-ACCTS-718-10A-VOL-AI-0665 which could not be traced despite the best of the efforts made from the departmental authorities' side. The fact also remains that this is not the Revenue's ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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