2022 (6) TMI 1393

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....essee filed application to Ld. CIT in Form No. 10A for grant of registration u/s 12AA of the Act whereupon the Ld. CIT called for certain details and documents vide notices dated 14.06.2000, 08.07.2000, 04.09.2000, 15.05.2001 and 09.05.2002. In response, the assessee submitted details and documents on 31.07.2000, 15.06.2001 and 10.06.2002. During the proceeding, the authorized representative of assessee also appeared before ITO, Ward-2 on 10.06.2002, 27.06.2002 and 03.07.2002. Thereafter on 22.07.2002, the assessee got information that the jurisdiction for registration had been transferred to Circle 1(1). Subsequently there was no communication by revenue to the assessee. Therefore, lastly vide letter dated 07.01.2004, the assessee re-filed....

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....Bench. Therefore, this is second round of litigation before us on the same issue. 3. The grievance of assessee is very limited i.e. the registration as applied for vide application dated 31.03.2000 must be granted from 01.04.1999 and the Ld. CIT is not justified in granting registration from 01.04.2003. 4. Ld. AR submitted that the assessee filed application in Form No. 10A on 31.03.2000 and it is the application dated 31.03.2000 on the basis of which the Ld. CIT issued various notices calling for details and documents and the assesssee also made compliances from time to time. Drawing our attention to the assessee's letter dated 07.01.2004 placed at Page No. 13 of the Paper-Book, Ld. AR pointed out that the assessee had to re-submit copie....

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....be, the Ld. AR further submitted that even while passing order dated 11.08.2017, the Ld. CIT has not followed the direction of this Bench properly. Ld. AR referred to Page No. 32 of the order dated 15.10.2008 and argued that the Bench has given direction on the basis of its earlier decision in MAA Bagula Mukhi Shakti Peeth Charitable Trust Vs. CIT, ITA No. 597/Ind/2006 dated 23.2.2007 in which it was held as under: "6. Considering the above discussion and the decision referred to above including the judgement of Hon'ble Jurisdictional High Court, the impugned order of the CIT, Ujjain, dated 31st July, 2006 is set aside to the extent of grant of registration with effect from 01.04.2006 and the matter in issue is restored to the file of the....