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TMI Blog2021 (11) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 21/09/2006 with effect from 10/01/1980. CIT(A) observed that due to the intervention of this Tribunal which was also approved by Hon'ble High Court the exemption was granted from assessment a 2002-03 onwards. The Ld. CIT(A) also denied exemption claimed under section 11 of the act for year under consideration. Before as also assessee seeking retrospective effect of the exemption granted with effect from assessment a 2002-03, for the relevant assessment years. This in our view is a far-fetched argument that cannot be entertained such tests by this forum. There is no fault in the view taken by the Ld. CIT(A). Assessee has been rightly sent under the normal provisions of the act by the authorities Assessee appeal dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing that it is a legal issue which can be taken at any stage of the proceedings. And following grounds for A.Y. 2000-01: 2. The learned CIT (Appeals) ought to have held that the order of the Assessing Officer is opposed to principles of natural justice. The specific directions of ITAT's order dated: 31.7.2015 have not been followed in letter and spirit. 3. The learned CIT(Appeals) ought to have held that the assessment is bad in law in the absence of proof of service of notice u/s. 148, as such a lacuna cannot be cured. 4. The learned CIT(Appeals) ought to have held that the assessment completed without service of notice issued u/s. 148 in accordance with the provisions of section 282(1) is bad in law, invalid and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue which can be taken at any stage of the proceedings. 11. The learned CIT(Appeals) ought to have held that the assessment completed on an improper return of income form and therefore a defective return, is bad in law. Accordingly these grounds are dismissed as not pressed. 3. The issue raised in rest of the grounds for both assessment years relates to seeking benefit of registration granted under section 12AA of the Act with retrospective effect from assessment year under consideration. The Ld. AR submitted that up to assessment year 1998-99 assessee was eligible for exemption under section 10 (22) of the Act. For interregnum period assessee neither has any registration under section 10(22) of the Act, nor under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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