CONDONATION FOR 12 AA

[BALASUBRAMANIAN NAIKKARAVEEDU]

IF AN ORDER IS ISSUED BY CBDT UNDER SECTION 119 (2) (b) STATING "CBDT AUTHORISES THE CIT (EX) TO ADMIT APPLICATION U/S 12A AND DEAL WITH THE APPLICATION ON MERITS IN ACCORDANCE WITH LAW"

THIS IS FOR THE ASSESSMENT YEAR 2009-10 AND THE CIT IS RELUCTANT TO GIVE REGISTRATION STATING THAT HE HAS GOT POWERS ONLY TO GRANT REGISTRATION PROSPECTIVELY.

CAN YOU PLEASE GIVE A REMEDY FOR IT

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Authorization to admit registration applications may require the tax authority to decide past-year applications despite claimed prospective limits.
The CBDT authorised the Commissioner of Income-tax (Exemptions) to admit and decide an application for registration under section 12A, but the CIT contends his power to grant registration is only prospective and refuses to register for the earlier assessment year; the central issue is whether the CBDT direction requires the CIT to entertain and decide past-year registration applications and available remedies if he declines.