2014 (6) TMI 298

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.... ORDER Per Pramod Kumar 1. 104/Luc/2012 : By way of this appeal, the assessee appellant has raised grievance against denial of registration u/s. 12AA of the Income Tax Act 1961, vide order dated 28th October, 2011 passed by the learned Commissioner of Income Tax, Faizabad. 2. When this called out for hearing, Shri Abhinav Mehrotra, learned counsel for the assessee raised a preliminary leg....

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....f Education, Adventure Sports and Conservation of Environment Vs CIT (216 CTR 167). It was thus contended that when a decision is not taken on the request for registration u/s.12AA within a period of six months, the registration is deemed to have been granted. By the same logic, according to the learned counsel, when learned Commissioner does not decide the matter one way or the other within six m....

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....of Education, Adventure Sports and Conservation of Environment (supra), wherein their Lordships have, inter alia, observed as follows:- "The apex Court has also applied doctrine of purposive interpretation in fiscal statutes that would be evident from its decision in CIT vs. Anjum M.H.Ghaswala & Ors. (2001) 171 CTR (SC) 1 : JT 2001 (9) SC 61. Considering the pros and cons of the two views, we a....

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....n of s.11 of the Act. Accordingly, a formal certificate of approval will be issued forthwith to the petitioner by the respondent No.2." 5. Applying the principle so laid down, where Commissioner does not pass any orders even after six months from receipt of Tribunal's order remitting the matter to him. The registration will be deemed to have been granted. Of course, this is subject to exercise of ....