TaxTMI 
TaxTMI 
2014 (5) TMI 1134
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....ooking to the chronology of relevant dates and events as given hereunder:- Dates Events (i) 16.3.2009 Application seeking registration under section 12AA w.e.f. 1.4.2009 was filed before the Id. CIT-I, Lucknow. (ii) 29.09.2009 The Id. CIT-I, Lucknow declined to grant registration by passing an order on that date, on the ground that the "assessee had failed to establish the carrying on of charitable activities which is a condition precedent for grant of recognition u/s 12A(1)(a)". (iii) 28.01.2010 The Hon'ble ITAT, Lucknow Bench, Lucknow decided the appeal being ITA No.630/Luc/09 (that had been filed by the appellant against the above referred or dated 29.9.2009 whereby the matter was set aside and the "assessee&#....
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....5. BECAUSE the case laws referred to and relied upon by the "CIT" in arriving at the aforesaid conclusion had been rendered in an altogether different context as is borne out from a brief "resume" of the same which is enclosed as Annexure-I to the present grounds of appeal and forming part of the same, and accordingly the impugned order is wholly vitiated. 6. BECAUSE application of the proviso to section 2(15) could not have been generalized and looking to the facts and circumstances of the instant case, particularly that; (a) UPEIDA had been constituted as an 'Authority' by the Government of Uttar Pradesh, under Uttar Pradesh Industrial Area Development Act, 1976 vide notification No.4246/77-4-07-94 BHA/07TC dated....
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....e for grant of registration under section 12AA of the Act. 9. BECAUSE after having accepted that the objects of the appellant are the "objects of general public utility" and there being no dispute about carrying on of such activities by it, the "CIT" was not justified either on facts or in law in not accepting the appellant's claim for registration under section 12AA. 10. BECAUSE the receipts shown by the appellant, classified as "streams of revenue" by the "CIT" were not in the nature of "Cess" or "fee" or any other consideration" and rejection of the appellant's claim for registration under section 12AA is based on a wholly wrong premise and the same is not tenable. 11. BECAUSE the order passed by the "C....
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....e been granted in the light of the provisions of section 12AA(2) of the Act, according to which the ld. Commissioner of Income-tax is required to grant or refuse registration under clause (b) of sub-section (1) of section 12AA of the Act before expiry of six months from the end of the month in which application was received under clause (a) or clause (aa) of sub-section (1) of section 12A of the Act. The ld. counsel for the assessee has placed reliance upon the judgment of the Hon'ble jurisdictional High Court in the case of Society for the Promotion of Education Adventure Sport & Conservation of Environment vs. CIT & Others [2008] 216 CTR 167, in which Hon'ble Court has held that nonconsideration of the application for registration....
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....n 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 are of the opinion that by far the better interpretation would be to hold that the effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration. We do not find any good reason to make the assessee suffer because the IT Department is not able to keep its officers under check and control, so as to take timely decisions in such simple matters such as consideration of applications for registration even within the large six month period provided by s. 12AA(2) of the Act. We....