TaxTMI 
TaxTMI 
2019 (5) TMI 14
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.... been taken by the assessee in all these appeals. In the appeal for the A.Y. 2008-09, the assessee has taken following grounds: "1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in confirming the disallowance of deduction claimed U/s 11 of the Income Tax Act, 1961 on the basis of the fact that the registration certificate u/s 12AA of the Act was not granted by the then competent authority, without appreciating the fact that the application for registration U/s 12AA of the IT Act, 1961 was filed on 27/12/2005 and the then CIT did not pass the order granting or refusing registration of trust within the period laid down in Section 12AA(2) of the IT Act, 1961. Total addition of Rs. 2,74,070....
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..... However, the A.O. has denied the same by observing as under: "3. During the year under consideration the assessee has shown its income running an educational institution in the name & style of 'Evergreen Public School'. On examination of the details and documents furnished by the assessee alongwith the return of income and thereafter during the course of assessment proceedings, the A.R of the assessee was asked to submit the copy of the certificate of registration u/s 12AA of the Income Tax Act, 1961, however, he submitted in writing that the assessee had applied for registration u/s 12AA vide application dated 27/12/2005 before the Commissioner of Income Tax, Ajmer, however the 12AA certificate was not received not was the rejec....
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....n letter reliance is placed on the decision of the Various courts as under: 1 CIT V/s Seela Christian Charitable trust (2013) 354 ITR 478(Mad) 2 Srikhetra A.C Bhakti Vedanta swami Charitable trust v/s Asst. CIT(2006)20 LR 75 3 CIT v/s Muzufar Nagar Development Authority (2015) 372 ITR 0209(All)(FB) In the above decisions the Honourable courts have held that the time limit which is granted by the statute is normally not mandatory but is directory in the absence of any clear statutory intent to the contrary, hence when the application is not disposed off within six months, it does not mean that the assessee has been granted deemed registration." 5. In view of the above discussion, the assessee's exemptio....
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....ra. The assessee society providing the primary & secondary education to the students and organizing various cultural programs & sports activities for overall development of the students. The assessee society has applied for registration u/s 12AA of the I.T. Act 1961 vides application dated 27/11/2005, however, the assessee has neither received any registration certificate issued u/s 12AA of the I.T. Act 1961 nor any refusal letter of our application from the department till date. (Copy of Proof of submission of application for registration u/s 12AA of the I.T. Act 1961 & copy of registration certificate under Rajasthan Society Registration Act, 1958 were filed before the A.O. 2. Non receipt of refusal of the application from the de....
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....date of filing the application for registration. Nowhere, there is any adverse observation of the A.O. and the ld. CIT(A) to the effect that the assessee was not following the object of the society and the assessee is not a charitable institution. 9. The Hon'ble Allahabad High Court in the case of Society for The Promotion of Education Adventure Sport & Conservation of Environment Vs CIT & ors. (2015) 372 ITR 222 had held as under: "The effect of non-consideration of the application for registration within time fixed by section 12AA(2) would be a deemed grant of registration. There is no good reason to make assessee suffer merely because the Department is not able to keep its officers under check and control. Therefore, the depa....