TaxTMI 
TaxTMI 
2014 (8) TMI 643
X X X X Extracts X X X X
X X X X Extracts X X X X
....Chandigarh (hereinafter referred to as "the Tribunal") in ITA No. 1360/CHD/2012, for the assessment year 2001-02, claiming the following substantial questions of law:- I. Whether under the facts and circumstances of the case, in accordance with the provisions of Section 12AA(2) r.w. 119(2)(b), the action for not exercise of inherent jurisdiction for condoning delay (partially) is unreasonable and not in accordance with law? II. Whether under the facts and circumstnaces of the case the Tribunal was justified in law in not allowing registration u/s. 12AA(2) with effect from Assessment Year 2001-02 after having allowed registration the same? III. Whether under the facts and circumstances of the case the Tribunal was justified in sustaining ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt in Commissioner of Income Tax v. Surya Educational and Charitable Trust, ITA Nos. 701 of 2010 and 189 of 2011 decided on 5.10.2011 (Annexure A-6) allowed the application and directed the CIT to grant registration. The CIT vide order dated 26.10.2012 (Annexure A-7) allowed registration under Section 12A of the Act w.e.f. assessment year 2004-05 onwards. Against the order dated 26.10.2012 (Annexure A-7), the assessee filed an appeal (Annexure A-8) before the Tribunal for granting exemption from the assessment year 2001-02 onwards instead of assessment year 2004-05 onwards. The Tribunal vide order dated 6.3.2013 (Annexure A-9) dismissed the said appeal. Thereafter, an application under Section 254 (2) of the Act was filed for recalling of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e of registration dated 16.01.2004. The assessee had furnished Form No. 10A for registration of the trust under Section 12A of the Act in the prescribed manner on 31.05.2007. The Tribunal (supra) vide order dated 27.06.2012 had noted the fact vide para 13 of the order that the Commissioner of Income Tax had condoned the delay in filing the application for registration and the registration was to be allowed prospectively from assessment year 2012- 13. However, the same was rejected by the Commissioner of Income Tax on the invocation of section 13(I) & (2) of the Act and other aspects. The Tribunal (supra) however, allowed registration to the trust. The Commissioner of Income Tax giving effect to the order of the Tribunal vide order dated 26.....