Case Law Details
Jaibharat Mandal Ramlila and Dharmshala Society Vs ITO (ITAT Delhi)
Learned counsel for the assessee insisted that in the absence of any order of refusal of registration by the Competent Authority, the assessee trust may be treated as deemed to have been registered u/s 12AA of the Act. In support of this deposition learned counsel relied on various case laws.
Learned counsel for the assessee relied on the judgment of Hon’ble Supreme Court rendered in the case of CIT Vs. Society for Promotion of Education Adventure Sports and Conservation of Environment (2016) 382 ITR 6 (SC). Reliance was made on the judgment of Hon’ble Allahabad High Court in the case of Society for Promotion of Education Adventure Sports and Conservation of Environment Vs. CIT (2015) 372 ITR 222.
Admittedly Revenue has not placed any formal order by the Competent Authority regarding refusal of registration. The Revenue has also not rebutted the fact that assessee was allowed claim of exemption up to assessment year 2009-10. In the light of the undisputed fact that the application of the assessee was pending consideration as on 6.7.1999 and no formal order of rejection or grant of registration is available on record, it is to be decided whether in view of the case laws and provision of law, assessee can be treated as deemed to have been registered u/s 12AA and more particularly, under the peculiarity of facts of the present case.
In the case of Society for Promotion of Education Adventure Sports and Conservation of Environment Vs. CIT (2015) 372 ITR 222 (All), the Division Bench of the Hon’ble Allahabad High Court held that the effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration.
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