2010 (2) TMI 1274

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....R.C.Sharma, AM Assessee by: Shri Mahesh B.Chhibber, Advocate. Revenue by: Shri Manish Gupta, ORDER PER BENCH : These are the appeals and cross-objection filed by the assessee and Revenue against the order of CIT(A) for AY 2004-05, 2005-06 & 2006-07, in the matter of order passed u/s 143(3) of the IT Act. 2. Facts in brief are that the assessee the Doon Valley Special Area Development Au....

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....ilities and of not earning profit. Further contention of learned AR was that in all these years, the AO has proceeded on the basis that assessee is not a charitable institution, whereas as per order of CIT, Dehradun dated 29.1.2010, the assessee was granted registration u/s 12AA w.e.f. 23.7.2009. He also placed on record the order of ITAT 'I' Bench, Delhi in the case of Haridwar Development Author....

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....had also granted registration u/s 12AA w.e.f. 23.7.2009 vide its order dated 29.1.2010. Thus, 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 ....

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....e assessee but the same is effective from 20.01.2009 being the date of application by the assessee and it is pointed out by CIT, Dehradun in his letter dated 01.05.2009 that after 01.06.2007, his office cannot condone the delay in filing the application for registration u/s 12AA and he advised the assessee to approach CBDT u/s 119(2)(b) for condonation of delay. The AR of the assessee has submitte....