2017 (6) TMI 12

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....egistration U/s 12A is bad in law and facts. 3. Not allowing the benefit of provisions of Section 11 and rejection of claim of exemption of Rs. 35,75,410/- U/s 11 and treating income earned from providing education to bought to tax as APO is bad in law and facts. 4. Holding that the assessee failed to prove that any application for registration was filed is bad in law and facts." 2. All the grounds of appeal are interlinked and the main issue involved is regarding registration U/s 12A of the Income Tax Act, 1961 (in short the Act). Before us, it was submitted that the assessee sansthan was created on 16/01/1999 and it was registered with Registrar of Societies, Jaipur vide certificate No. 508/1998-99 on 25/2/2015. The a....

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....plication was received under clause (a). He also submitted that as per circular No. 762 dated 18/2/1998, it is clear that where the Commissioner does not pass order, granting or refusing registration of Trust within the period laid down in Section 12AA(2) i.e. six months from the end of the month in which the application for registration U/s 12A of the Act is filed then registration would be deemed to have been granted to the Trust or institution automatically on expiry of period specified in Section 12AA(2) of the Act. After enquiring all the facts and circumstances, the Assessing Officer while passing order U/s 143(3) of the Act for the A.Y. 2010-11 accepted that the assessee society is registered U/s 12AA of the Act. He also placed relia....

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....ders of the authorities below. 4. We have heard the rival contentions of both the parties on this issue. The assessee was registered with the society of Registration, Jaipur on 16/1/1999 vide certificate No. 508/98-99. The assessee applied for registration U/s 12A of the Act on 03/3/2000 alongiwth Form No. 10A and certified copy of Trust Deed. This fact is evident from the inward register maintained in the office of ITO. The copy of the same is placed at page No. 7 of the paper book. The relevant entries were at sl. No. 159 and 160. The assessee got a letter dated 22/6/2000 from the ITO, Ward-2, Jodhpur, in this regard. The assessee replied to the same on 10/7/2000, which is evident from page No. 8 of the paper book. Thus, the assessee's....