2010 (12) TMI 957

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....ribunal passed in ITA.Nos.1939 and 1940 of 2009 dated 25.02.2010 and I.T.A. No.308 of 2009 dated 08.01.2010. We perused the above referred to earlier orders of the Tribunal and as we find that there were very many distinguishing features on facts involved in those cases, there is no scope to compare the above referred to orders of the Tribunal to decide the issue raised herein. As far as the first question of law is concerned, the said question of law reads as under:   "Whether on the facts and circumstances of the case, the Tribunal was right in deciding that the assessee should be deemed to have been granted the registration under Section 12AA of the Act and directed to grant registration contrary to the said provision?"   ....

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....ading room and a library, that every year old books and periodicals used to be sold and whatever money secured from such sale used to be reflected in the accounts under the heading 'sale of books'. The respondent, therefore, claimed that such selling activity is not their regular commercial activity, but was only incidental to its main activity of running its orphanage.   5. The appellant, by one line order, rejected the stand of the respondent as regards the hiring of utensils as well as sale of books and held that both the activities were purely commercial in nature and that the respondent derived huge rental income from its properties on a regular basis and therefore, its activities cannot be called as charitable one. Even after ....

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....x months from the end of the month, in which the application was received.   9. The application was dated 28.01.2009, which has been stated so in the very opening paragraph of the order of the appellant dated 31.07.2009. If we calculate the six months' period from the end of the said month, it can be safely held that the six months' period would expire by 31.07.2009. Therefore, the order passed by the appellant on 31.07.2009 cannot be held to have been passed in violation of Section 12AA of the Act. When such a conclution is inevitable by virtue of the relevant dates, which are not in dispute, the conclusion of the Tribunal in holding that the registration was deemed to have been granted, cannot be sustained, inasmuch as we have fou....