2013 (9) TMI 1291

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....D.R. ORDER PER SHAMIM YAHYA, ACCOUNTNT MEMBER: These appeals by the assessee are directed against the orders of ld. CIT dated 23.01.2012 dismissing application of the assessee for registration under section 12AA of the Income Tax Act, 1961 ('the Act' hereinafter) and approval under section 80G of the Act respectively. 2. In these cases the assessee trust has applied for registration under sect....

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....der, if any, could be passed within a period of six months from the date of order of the ITAT. As no such order has been passed and served on the applicant, it had become entitled to registration under section 12AA and approval under section 80G(5) of the Act. In this regard, ld. Counsel for the assessee referred to case laws from Hon'ble jurisdictional High Court in support of his submissions. 5....

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....ly the order was passed beyond the stipulated period of six months. Under the circumstances, we find that the plea of the ld. Counsel for the assessee is cogent that the assessee has become entitled for registration under section 12AA and also approval under section 80G of the Act. In this regard, we draw support from the Hon'ble jurisdictional High Court decision in the case of Society for the Pr....