2013 (11) TMI 1725

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....ivek Mishra, CIT, D.R. ORDER PER SUNIL KUMAR YADAV: This appeal is preferred by the assessee against the order of CIT, inter alia, on following grounds: "1. That the order dated 15/09/2011 passed u/s 12AA of the I. T. Act, by the learned Commissioner, Faizabad is contrary to law, facts and evidence on record. 2. That the learned Commissioner of Income-tax is not justifie....

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....examine the issue with regard to grant of registration u/s 12AA of the Act (hereinafter referred to as "the Act"). Despite the directions of the Tribunal vide its order dated 17/12/2008, the CIT has not passed any order on application for registration u/s 12AA within a period of six months. The CIT has passed an order on 15/09/2011 again denying the registration to the assessee. Since the CIT has ....

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....ollows:- "The apex Court has also applied doctrine of purposive interpretation in 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 app....