AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2022 (11) TMI 1103
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....vit and hearing both the parties, I find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 80 days is condoned. 3. The only issue is to be decided is as to whether the CIT(A) justified in confirming the order of AO in denying the exemption u/s. 11 of the Act treating the assessee as AOP instead of charitable trust in the facts and circumstances of the case. 4. The brief facts relating to the case are that the assessee is a trust formed on 09-04-2007 for educational purposes, for the benefit of all sections of society. According to the AO that the assessee applied for registration u/s. 12 of the Act vide application dated 19-02-2009 and t....
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....er in favour of the assessee and in pursuance of which the CIT granted registration u/s. 12A on 26-03-2013 in terms of application dated 19-02- 2009 concerning the F.Y. 2008-09 (A.Y. 2009-10). The CIT(A) discussed the non-applicability of exemption for the year under consideration i.e. A.Y. 2008-09 in para 6.1.2 which is as under for better understanding : "6.1.2 I have gone through the findings of the AO as emerging out from the assessment order and have also carefully perused the contentions put forth on behalf of the appellant during the course of appellate proceedings. It is apparent that the single issue of dispute that has arisen and needs to be adjudicated in these grounds of appeal pertains to the allowability of exemption ....
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..... 12A of the Act in response to the application dated 19-02-2009, is not application to the year under consideration i.e. A.Y. 2008-09. 7. Further, an alternative argument was raised before the CIT(A) regarding the applicability of proviso to sub-section (2) of section 12A of the Act, I note that the CIT(A) also discussed the same in the impugned order at pages 13 and 14 which are as under for better understanding : "An alternate contention has also been put forth by the appellant's A.R. during the course of appellate proceedings contending that the provisions of section 12A(2)of the Act, wherein it is stated that registration granted in subsequent years is applicable to those preceding years as well where assessment proceed....
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....ellant in its submission before me during the course of appellate proceedings and as reproduced above would also not be beneficial to it for the reasons enumerated hereinafter. Firstly, the said proviso has been introduced only w.e.f. F.Y. 2014-15 vide Finance Act 2014 and does not cover the period under consideration. Also, it is observable that the order of the CIT-IV Pune granting registration to the appellant u/s 12A of the Act w.e.f. 01.04.2008 was passed on 26.03.2013 itself that means even prior to the introduction and application of proviso to section 12A(2) of the Act and hence also no retrospective benefit could be derived by the appellant merely on the grounds that such proviso is placed in the Act as on date. Secondly, even if c....
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....edly the said proviso was introduced in Finance Act, 2014 w.e.f. F.Y. 2014-15 (A.Y. 2015-16). Since, the assessment year under consideration is A.Y. 2008- 09, the CIT(A) held the said proviso is not applicable on the facts on hand. For the sake of brevity and repetition, I am not recording the separate finding on the same, but however, I agree with the findings of the CIT(A) which were reproduced here-in-above. Therefore, I do not find any infirmity in the order of CIT(A) regarding the non-applicability of proviso to sub-section (2) of section 12A of the Act. 9. Further, I note that the assessee also contended the benefit of getting exemption u/s. 11 should be extended to the prior assessment years which are pending before the AO also pl....