2018 (5) TMI 1697

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....appeal being ITA No.780/PUN/2016 is filed by the assessee, Raghavdas Educational & Medical Foundation & Research Centre, against the order of Commissioner of Income Tax (Exemptions), Pune dated 10.03.2016 passed under section 12AA(1)(b)(i) of the Income Tax Act, 1961 ( in short 'the Act'). 2. In ITA No.779/PUN/2016, the assessee has raised following grounds of appeal. "1. Commissioner of Income Tax (Exemption) has erred in not issuing certificate granting Registration u/s.12AA in Form 12AA from year 2002-03, Appellant prays to grant the same. 2. Without prejudice to ground No.1 above, CIT Exemption has erred in granting registration from Financial Year 2016-17 as per application date 03/02/2016 as against from Financial....

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....ration of the Trust under section 12A of the Act vide application dated 25th March, 2002. He further pointed out that while completing assessment for assessment year 2003-04, the Assessing Officer vide order passed under section 143(3) r.w.s. 147/148 of the Act had recorded reason for reopening (12A registration). However, the Assessing Officer on satisfaction had passed assessment order stating the trust to be registered. The assessee, however, pointed out that the certificate of registration was not with the assessee. Hence, the application dated 03.02.2016 was made to the Commissioner which referred to the earlier application dated 25th March, 2002 and order passed under section 143(3) of the Act and a request was made to grant registrat....

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....ion 12A of the Act. It is not undisputed fact that the assessee is entitled to be registered under section 12A of the Act. The issue raised before us is the date from which registration is to be granted to the assessee-trust. The order under section 12AA(1)(b)(i) of the Act dated 10.03.2016 as passed by Commissioner pertains to an application for registration under section 12A of the Act along with covering letter dated 03.02.2016, wherein the registration was requested as per application under section 12A of the Act submitted on 25.03.2002. The said application along with enclosures is placed at page 1 to 5 of the paper book. A perusal of the application dated 03.02.2016 reveals that an application for registration under section12A of the ....

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....registration certificate against the application dated 25th March, 2002. He also requested that in case any certificate/order/ or refusal order was already issued or passed, then the same may be issued to the assessee, for which copying charges of Rs. 50/- were paid by assessee and challan was enclosed. This is the first part of the said application dated 03.02.2016. Thereafter, the assessee, without prejudice of the same and as an abundant precaution filed duplicate application for registration under section 12A(a) of the Act and a request was made to issue registration under section 12(a) of the Act to the trust from 1st April, 2002 as per original application dated 25th March, 2002. The assessee, thereafter, enclosed certain documents al....

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....cation under section 12A of the Act was made then registration is deemed to be granted to the assessee trust. Accordingly, we direct the Commissioner of Income tax to grant registration to the assessee by a speaking order in line with the ratio laid down by the Hon'ble Supreme Court in the case of CIT Kanpur Vs. Society for Promotion of Education (supra.) w.e.f. date of filing of original application under section 12A of the Act i.e. 25th March, 2002. The Commissioner of Income Tax is directed to issue the certificate of registration to the assessee trust under section 12AA of the Act, accordingly. 8. Before parting, we may refer another aspect of the case that reasons were recorded for issuance of notice under section 148 of the Act....