TaxTMI 
TaxTMI 
2022 (12) TMI 879
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....sing the original order u/s 12AA on 19/06/2019 in compliance of the fresh application of appeal trust on 13/12/2018 in disregard to the appellant trust's original application dated 29/12/2011. 2. That in absence of any order granting or refusing registration in view of provision of Section 12A(2), the order for registration u/s 12AA is deemed to have been passed on expiry of the six months from the end of the month in which the application is received by CIT i.e. expiry of six months ends on 30/06/2012. 3. That it is prayed to consider the registration to the appellant trust as deemed to have been granted on expiry of above said period of 30/06/2012 and the fresh application on 13/12/2018 may kindly be treated as receded or treated as w....
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....Section 12AA of the Act. The registration was granted from date of application which is 13.12.2018 i.e. from A.Y. 2019-20. During the intervening period i.e. A.Y. 2011-12 to 2018-19, the Assessing Officer scrutinize and passed assessment orders. In A.Y. 2016-17, the Assessing Officer disallowed the expenditure claimed to be exempt on the ground of non-registration under Section 12AA of the Act. The ld. AR further submits that the assessee is a public charitable trust having object of charity consisting of medical health, public health, guiding for education and cottage industry activity. Since the assessee filed an application in December, 2011, the assessee was under bonafide belief that they will be granted registration from A.Y. 2012-13.....
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....firmity or illegality in granting registration under Section 12AA of the Act vide order dated 19/06/2019. The Assessee trust filed an application under Form 10A on 23/12/2018. The ld. CIT(E) granted registration from the date of application. The assessee is eligible for registration only from the date of application and not for retrospective date i.e. date of inception of assessee trust. The ld CIT-DR for the revenue submits that Hon'ble Supreme Court in a recent decision in in Harshit Foundation Vs CIT (2022) 447 ITR 372 (SC) held that there is no provision of deemed registration in the income tax Act, so the assessee cannot claim on the basis of application allegedly filed on 29.12.2011 for deemed registration on registration from retrosp....