TaxTMI 
TaxTMI 
2018 (9) TMI 1413
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....e case, the Tribunal was right in entertaining an appeal against an order rejecting review of the original order, when no appeal had been filed against the original order under Section 12AA of the Income Tax Act ? ii) Whether on the facts and in the circumstances of the case, the Tribunal was right in directing the Commissioner of Income Tax to reconsider the issue and grant registration with retrospective effect from 1988, when the application for registration was filed only in 2007 ?" 3. The Assessee filed an application under Section 12AA of the Income Tax Act, 1961 (in short, "the Act") on 30.05.2007 for grant of registration of trust said to have been created on 10.02.1988. Section 12AA mandates that the application for registration....
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....ffective from 01.06.2017, also supports the view that no condonation of delay and grant of registration from first April of the relevant assessment year. The said order dated 06.11.2007 had not been challenged by the assessee. On the contrary, they said to have filed an application for condonation of delay along with application for registration dated 30.05.2007. 5. The said petition was filed on 04.12.2007 requesting the Commissioner to review his order dated 06.11.2007 and consider the condonation of delay petition. The reasons assigned by the Assessee in the said petition was that the Founder Trustee was an age old person and they were of the view that the charitable nature of the activities of the trust does not require any registratio....
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.... Counsel for the Revenue and Mr.Vikram Vijayaraghavan, learned counsel for the Assessee. 8. On a reading of the impugned order passed by the Tribunal, we find that the Tribunal has not assigned any reasons to allow the appeal and to set aside the order of the Commissioner and remanding the matter for fresh consideration. The only expression used by the Tribunal is "to meet the ends of justice". When the judicial forum or the quasi-judicial forum, exercising appellate power, is not satisfied with the reasons assigned by the lower authority or the first appellate authority, it should record a finding as to why it is not satisfied with the order passed by the said authority and justify the order of remand. If the approach adopted by the Tribu....
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....ered view, has not been pointed out by the assessee in the petition filed for condonation of delay dated 04.12.2007. Therefore, the Revenue, technically, is right in contending that the Tribunal ought not to have entertained the appeal. 10. Nevertheless, the Tribunal having entertained the appeal, we are of the view that it would be sufficient to decide the substantial question of law No.2, given the facts and circumstances of the case. 11. Admittedly, the delay is more than 18 years and it is inordinate and unexplained. The reason, which was stated by the Assessee, is that the Founder Trustee is an elderly person suffering from several ailments and they were under the impression that the Trust has been registered under the Act, the failu....
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....missible. 15. One more contention advanced by the learned counsel for the Revenue is that the proviso to Section 12A was introduced with effect from 01.06.2007 and on the date, when the Commissioner passed the order on 06.11.2007, he had no jurisdiction to pass such an order. However, it is to be pointed that in the instant case, the application was filed on 30.05.2007. Therefore, it is not the date of order, which is relevant, but the date of application. In any event, need to consider such an issue does not arise in this case, as we are fully satisfied that the Commissioner had rightly allowed the registration with effect from 01.04.2007 and the reasons assigned by the Commissioner in the order dated 14.12.2007 declining to condone the i....