9911796707
TMI Blog2023 (5) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is defected. Since, the benefit of exemption u/s 11 12 of the I.T. Act is granted to the assessee. We accordingly dismissed. - ITA No. 193/Ind/2009 - - - Dated:- 2-3-2023 - SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessee by Ms. Nisha Lahoti Shri Vijay Bansal, ARs Revenue by Shri Ashish Porwal, Sr. DR ORDER Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 26.11.08 of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A) for Assessment Year 2000-01. The assessee has raised following grounds of appeal: 1.In view of the facts and law, the ld. CIT(Appals) was not justified in denying the exemption u/s 10(23)(C) (iiia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm the action of the Ld. AO, so far as denial of the exemption u/s 10(23C(iiiad) of the Act. Since the assessee was not granted registration u/s 12A for year under consideration but it was granted w.e.f. 01.04.2003 the benefit of section 11 12 of the Act was also denied to the assessee. 3. Before the Tribunal Ld. AR of the assessee has submitted that the registration u/s 12A has been granted by this Tribunal vide order dated 30.06.2022, therefore, the assessment year under consideration is covered by the registration granted u/s 12A of the Income Tax Act and hence the assessee is eligible for exemption u/s 11 12 of the Income Tax Act. 4. On the other hand, Ld. DR has not disputed the fact that the A.Y. 2000-01 is now covered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After a careful consideration, we observe that the assessee filed application in Form No. 10A on 31.03.2000for grant of registration and on the basis of this application, the procedure of registration was set in motion. We observe that the Ld. CIT issued certain notices to the assessee on the basis of the application dated 31.03.2000 and the assessee too complied with those notices. However, realizing that no decision was coming from Ld. CIT and more particularly being aware of the fact that there was a change in jurisdiction from ITO, Ward-2 to Circle- 1(1), the assessee re-filed a copy of the original application along with documentary evidences on 07.01.2004. Ld. AR has pointed out that the filing on 07.01.2004 is a mere re-filing of doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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