TaxTMI 
TaxTMI 
2018 (7) TMI 1737
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....ows: Whether, on the facts and in the circumstances of the case the Tribunal is right in law and with jurisdiction in deeming the application as being condoned and in directing the CIT to condone delay and to grant registration under Section 12A of the I. T Act? 2. The learned Standing Counsel, Government of India, (Taxes) points out that there was a detailed consideration in Annexure A as to the respondent being not a charitable trust especially with reference to the clause in the trust deed which enabled collection of fee, deposits, contributions etc. , from the students and their parents. Though the trust was essentially for setting up of an educational institution, there was no charity involved is the specific finding. The applica....
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....d on the decision of the Hon'ble Supreme Court reported in (2017) 11 SCC 480 (Commissioner of Income-Tax v. Society for the promotion of Education, Adventure Sport & Conservation of Environment) 4. The learned Standing Counsel, Government of India(Taxes), in counter has referred to the decision of the Full Bench of the Allahabad High Court reported in [2015] 372 ITR 209 (All)(FB) (Commissioner of Income-Tax v. Muzafar Nagar Development Authority), wherein it is specifically held that there could be no deemed registration merely for reason of non-disposal, within six months, of an application for registration filed under Section 12AA. On a reading of the Full Bench decision, which has a persuasive power and also the decision of the Sp....
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....f Income-Tax. There has been some adjournments later and eventually the order impugned before the Tribunal dated 29. 11. 2007 was passed. We cannot but notice that there was unreasonable delay insofar as complying with the mandatory provision under Section 12AA(2). 6. In this context, we have to notice the directions of the CBDT issued as Instruction No. 16/2015(F. No. 197/38/2015-ita- 1) DATED 06. 11. 2015 which we extract hereunder:- "Sub-section (2) of Section 12AA of the Income-Tax Act, 1961 prescribes that every order granting or refusing registration under clause (b) of sub-section (1) of that section shall be passed before the expiry of six months from the end of the month in which the application was received under claus....
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....hin the time stipulated in sub-section (2). We have to look at the present case also in the light of the Supreme Court decision in (2017) 11 SCC 480. The learned Standing Counsel, Government of India, (Taxes) would take serious objection insofar as pointing out that there is no declaration of law as found in the decision of the Hon'ble Supreme Court and a mere concession made by the learned Counsel appearing for the Department. It cannot be taken as a concession on behalf of the Department or being the opinion of the Department is the argument. It is also urged that this Court should be concerned with the interpretation of the provision to advance the course of law and not a mere concession by a Counsel before the Hon'ble Supreme Co....
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.... Appeal as has been laid down in Kunhayammed v. State of Kerala [(2000)245 ITR 360 (SC)] hence assumes significance. The Hon'ble Supreme Court in 2017(11) SCC 480; in a Civil Appeal, approved the judgment of the Allahabad High Court allowing deemed registration under Section 12AA; but applicable only from the date of expiry of the six month period as mandated in sub-section(2) of Section 12AA. The judgment of the High Court merges in the judgment of the Hon'ble Supreme Court. The opinion as expressed by the Allahabad High Court, regarding deemed registration under Section 12A for reason only of non consideration of an application under Section 12AA within a period of six months from the date of filing, having not been differed from ....