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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL
Before: SHRI BEFORE SHRI G.D. AGRAWALG.D. AGRAWALG.D. AGRAWAL & G.D. AGRAWAL & AND & SHRI SUDHANSHU SRIVASTAVA HRI SUDHANSHU SRIVASTAVA
PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP :- PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP These appeals by the assessee for the assessment years 2006- 07 and 2004-05 are directed against the order of learned CIT(A)-I, Dehradun dated 16th January, 2013.
The main ground in both these appeals is denial of exemption to the assessee as a charitable trust on the ground that the trust is not registered u/s 12AA of the Income-tax Act, 1961 with the CIT in the relevant assessment years.
At the time of hearing before us, it was pointed out by the learned counsel that the CIT vide order dated 29th January, 2010 has granted registration to the assessee trust u/s 12AA with effect from 23rd July, 2009. The assessee had filed a petition to the CBDT for 2 ITA-2103 & 2104/D/2013 waiving the delay in filing of the application for registration of the trust. The CBDT, vide order dated 4th May, 2016, has condoned the delay in filing of the application for registration of the trust u/s 12AA and thereafter, the assessee has filed an application with the CIT(Exemptions) for granting registration to the trust for the period relevant to assessment years 2004-05 to 2009-10. He, therefore, submitted that the matter may be set aside to the file of the Assessing Officer to be readjudicated after the adjudication of the assessee’s application for registration of the trust.
Learned CIT-DR relied upon the orders of authorities below.
We have carefully considered the submissions of both the sides and have perused the material placed before us. We find that the CBDT, vide order dated 4th May, 2016 passed u/s 119(2)(b) of the Income-tax Act, 1961, has condoned the delay in filing of the application u/s 12AA of the Act. The relevant portion of the CBDT’s order reads as under:-
“The matter has been examined by the Central Board of Direct Taxes (CBDT). After considering the matter, the delay in filing application for registration u/s 12AA of Act is hereby condoned u/s 119(2)(b) of the Act for the A.Ys. 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. However, it shall be open for the authority granting registration u/s 12AA of the Act to satisfy itself about the fulfillment of conditions prescribed under the Act which are necessary for granting such registration.”
Thereafter, the assessee has filed an application dated 15th June, 6. 2016 with the CIT(Exemptions), Lucknow seeking registration of the trust for the period relevant to assessment years 2004-05 to 2009-10. Thus, the issue of assessment years under appeal before us is under consideration before the CIT(Exemptions). In view of the above, we
3 ITA-2103 & 2104/D/2013 deem it proper to set aside the orders of authorities below and restore the matter to the file of the Assessing Officer. We direct him to readjudicate the issue after taking into account the outcome of the assessee’s application filed for registration u/s 12A of the Act for the relevant assessment year.
In the result, the appeals of the assessee are deemed to be allowed for statistical purposes. Decision pronounced in the open Court on 03.08.2016.