2010 (2) TMI 1274

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.... of the IT Act.   2. Facts in brief are that the assessee the Doon Valley Special Area Development Authority was set up as per U.P. Government G.O. dated 11.3.1987 with an objective of planned development of special area and maintaining ecological balance of the area.  It was submitted by the learned AR that it is an organization with an objective of doing work which was originally done by the municipal authorities i.e. of sanctioning of maps and collection of development charges etc. and has same powers which a Nagar Mahapalika has under the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959 for the purpose of municipal administration and for the purpose of taxation.  In addition to above objects, its object is also providing....

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....hus, it is clear from the order of the CIT dated 29.1.2010 that it was made effective only from 23.7.2009 therefore not relevant for the years under consideration.  Contention of the learned AR was that after 1.6.2007, the CIT is not empowered to condone the delay in filing the application for registration u/s 12AA after the period falling prior to it, and therefore appropriate course of action lies before the CBDT u/s 119(2)(b) for condonation of delay.  Learned AR contended that assessee was in the process of taking suitable steps in the matter.  We find that under the similar facts and circumstances, the conclusion of the Tribunal in its order dated 12.6.2009 (supra) was as under:-   "4. We have considered th....