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TMI Blog2022 (6) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... cation alongwith documentary evidences on 07.01.2004. AR has pointed out that the filing on 07.01.2004 is a mere re-filing of documents to facilitate the registration process and there was no fresh application. We observe that the application was in fact filed on 31.03.2000 and not on 07.01.2004. We also find that it is not a case of revenue that the application dated 31.03.2000 was rejected by CIT as there is no such material produced before us. In such circumstances, therefore, there is no justification to grant registration from 01.04.2003. In fact, the CIT ought to have granted registration from 01.04.1999. Direct the CIT(E) to rectify his order and grant registration from 01.04.1999. Appeal of assessee is allowed. - ITA No. 633 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bye-laws, details of members, audited financial statements, certain declarations, letter for condonation of delay, etc. to Ld. CIT and requested the Ld. CIT to grant registration from financial year 1999- 2000. However, vide order dated 11.02.2004, the Ld. CIT granted registration from 01.04.2003. The assessee filed rectification-application u/s 154 of the act to Ld. CIT with a request to rectify his order dated 11.02.2004 so as to make the registration effective from 01.04.1999, but vide order dated 29.02.2008, the Ld. CIT rejected the rectification-application too. Against the order dated 29.02.2008, the assessee filed appeal to this Bench which was registered as ITA No. 118/Ind/2008. The appeal was decided on 15.10.2008 wherein the Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Ld. CIT despite of the proceedings conducted from time to time. Ld. AR submitted that the copies of Form 10A and documents submitted on 07.01.2004 is a mere re-filing of what had already been filed on 31.03.2000 and it was not a fresh application by assessee. According to Ld. AR, therefore, there was no justification in granting registration from 01.04.2003 in place of 01.04.1999. 5. Ld. AR further carried our attention to the direction given by this Bench in its order dated 15.10.2008 in the first round of litigation i.e. in ITA No. 118/Ind/2008 (supra) where this Bench had directed the Ld. CIT to pass a reasoned order on the basis of the view already taken by this Bench in its earlier decision in MAA Bagula Mukhi Shakti Peeth Charita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.12.2002 as requested by the Trust. The Commission of Income-tax, Ujjain, shall grant reasonable opportunity of being heard to the assessee. The CIT, Ujjain, is directed to grant registration to the assessee as expeditiously as possible within 2 months of the receipt of this order . Ld. AR submitted that the effect of MAA Bagula Mukhi Shakti Peeth Charitable Trust (supra) is very clear and to be precise it holds that the registration ought to be granted from the date requested by the assessee, which is 01.04.1999 in the present appeal. With these submissions, the Ld. AR requested to give a clear-cut direction to the Ld. CIT to grant registration from 01.04.1999 since the assessee has already suffered two rounds of litigation and the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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