2020 (10) TMI 421

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.... Act, 1961 (for short, the Act), is directed against the order dated 22.5.2015 made in ITA.No.785/Mds/2013 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench (for brevity, the Tribunal) for the assessment year 2012-13. 3. The assessee filed this appeal by raising the following substantial questions of law : "i. Whether the Appellate Tribunal is correct and justified legally in not considering and not deciding the issue relating to the plea for grant of retrospective registration under Section 12AA of the Act for tax exemption even though the fact of compliance of the statutory provisions prescribed in relation thereto by the appellant ? ii. Whether the Appellate Tribunal is correct and justified....

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....he Tribunal were the second round of litigation initiated by the assessee. In the first round, the assessee's application was rejected by order dated 28.12.2011. Aggrieved by the said order dated 28.12.2011 passed by the CIT, the assessee preferred an appeal before the Tribunal, which allowed it by order dated 18.9.2012 by faulting the procedure adopted by the CIT while considering the first application. 7. We find from the order dated 18.9.2012 passed by the Tribunal that there is no finding on the merits of the assessee's claim, but the appeal was allowed on the ground of not providing an opportunity to the assessee before a decision was taken. After remand, the CIT considered the application and granted registration for the....

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....he short issue, which falls for consideration in this appeal, is as to whether the assessee would be entitled to get registration under Section 12A(a) of the Act with effect from the date of application dated 11.3.2009 namely the first application or the CIT was right in granting registration with effect from 01.4.2011 by taking into consideration the second application dated 28.6.2011. 12. Admittedly, the assessee did not take any steps from 2009 to 2011 to get their first application disposed of. There are varieties of remedies available to the assessee and a petition under Article 226 of The Constitution of India also could have been maintainable. However, the assessee would submit that they went by the advice rendered by the Depar....