2013 (8) TMI 982

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....know Bench of the Tribunal has passed a consolidated order in the appeals filed by the assessee against denial of registration under section 12AA of the Act and approval under section 80G of the Act in ITA No. 836 & 837/LUC/2008 vide order dated 16.1.2009 directing the ld. Commissioner of Income-tax to re-examine the claim of the assessee for registration under section 12AA of the Act and approval under section 80G of the Act independently in accordance with law after affording opportunity of being heard to the assessee. But the ld. Commissioner of Income-tax did not pass any order within the period of six months as prescribed under section 12AA(2) of the Act and both the orders were passed by the ld. Commissioner of Income- tax on 31.10.20....

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....egistration is deemed to have been granted if the order of the ld. Commissioner of Income-tax is not passed within a period of six months from the receipt of the order of the Tribunal. 4. Having heard the rival submissions and from a careful perusal of record, we find that undisputedly the Tribunal has restored the matter in the first round of appeal vide its order dated 16.1.2009 to the ld. Commissioner of Income-tax with a direction to dispose of the request for registration under section 12AA of the Act and approval under section 80G of the Act and the ld. Commissioner of Income-tax has passed the orders on 31.10.2001. Undeniably these orders of the ld. Commissioner of Income-tax denying registration under section 12AA of the Act and ap....