2021 (4) TMI 990

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....n order dated 30-10-2015 in case Nos. 0101, 0096/DDIT (Exemptions)-113/2014-15 and 0032/ITO(Exe), Ward-2/2015-16/CIT(A)-9, Hyd/2015-16 involving proceedings u/s. 143(3) of the Income Tax Act, 1961 [in short, 'the Act']. The assessee's fourth appeal ITA No. 49/Hyd/2016 is directed against the DCIT(HQ) (Exemptions), Office of CIT(E) Hyderabad's order dt. 30-11-2015 passed in the name of CIT(Ex), Hyderabad in file No. CIT(E)/Hyd/24(5)/12A/2014-15 involving proceedings u/s. 12AA of the Act. The assessee's next three appeals ITA Nos. 2137/Hyd/18, 2138/Hyd/18 & 1158/Hyd/19 for A.Ys. 2014-15, 2015-16 & 2017-18 have been preferred against the CIT(A)-9, Hyderabad's common order dt. 12-10-2018 (in former two) in case Nos. 1059....

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....o issue a certified copy of the same before the DIT(E), Bangalore vide their letter dt. 15-05-2007. Thus, as per the information filed by the applicant, it appears that they have misplaced the copy of registration purported to have been granted u/s. 12AA of the Act. The above Society has now filed what is called by them a curative application in Form No. 12A. However, there is no such provision like granting curative registration under the Act. Under the circumstances, the present application in Form No. 10A cannot be acted upon. This is for your information". 3. Learned counsel's only case at this stage is that the DCIT does not have any jurisdiction to deal with its Section 12AA registration and therefore, the same is not sustainable....