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TMI Blog2022 (7) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... in question cannot be attributed to the Petitioner in the facts and circumstances pointed out hereinbefore. Petitioner to again make an application u/s 119(2)(b) for condoning the delay in filing its revised returns to be considered and processed in accordance with law. The said delay should be taken to have been condoned in the facts and circumstances pointed out hereinbefore. Accordingly, a direction is issued to the Deputy Commissioner of Income Tax (Circle-1), Cuttack (DCIT) to process the revised returns of the Petitioner for the AYs 2003-04, 2004-05 and 2005-06 wherein the Petitioner has asked for the registration under Section 12AA granted to it by the CIT by the order dated 23rd March, 2017 to be given effect to and to consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of creation of the Petitioner-Trust. 4. On 28th March 2006, the Petitioner filed an application for grant of registration as a charitable or religious Trust or institution under Section 12A (a) of the Act with retrospective effect from the Assessment Year (AY) 2003-04 onwards. This application was rejected by the Commissioner of Income Tax (CIT) by an order dated 29th September, 2006. The appeal filed against the said order by the Petitioner was partly allowed by the Income Tax Appellate Tribunal (ITAT) by its order dated 6th May, 2008. The CIT was directed to grant registration to the Petitioner under Section 12A of the Act with effect from 1st April, 2005 i.e. from the first day of financial year (FY) 2005-06 corresponding to AY 2006-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, who is granted 12AA registration, to claim benefit under Section 12AA of the Income Tax Act, 1961, while filing the Income Tax Return within the due time. 4. Further, on the perusal of ITR filed by you for AY 2003-04, 2004-05 2005-06, it is seen that you had not claimed benefit under Section 12AA of the Income Tax Act, 1961 in your original return. 5. Further, your request to give effect to 12AA Registration for period 01/04/2002 to 31/03/2005 has suffered from time limitation (more than 18 years lapsed) beyond the scope of any provisions of Income Tax Act, 1961 and violation of CBDT Circular No.549, dt.31.10.1989. 6. Also in the case of Goetze (India) Limited v. CIT (284 ITR 323) the Apex Court has held that it is neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturns on 29th July, 2021. 11. In Dalmia Power Ltd. v. Assistant Commissioner of Income Tax, (2020) 420 ITR 339 (SC), the Supreme Court directed the Department to accept the revised returns filed by the Appellants there for the Assessment Year 2016-17 since the delay on account of the schemes of arrangement in amalgamation being sanctioned by the NCLT were not attributable to the Appellant. In the present case too, the Court is of the view that the delay in the Petitioner making a claim for giving effect to the registration under Section 12AA of the Act for the AYs in question cannot be attributed to the Petitioner in the facts and circumstances pointed out hereinbefore. 12. It must be noted herein that in the counter affidavit filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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