Allahabad HC sets-aside
ITAT order, grants registration u/s. 12AA to assessee-society with effect from
April, 2004 (date of filing fresh application) and not from the date of
original application u/s. 12AA in April, 2000; Assessee-society had
originally filed the application for registration u/s. 12AA in November, 2000,
which was rejected and upon filing of representation before CIT in September,
2004 against such rejection, assessee’s application was allowed, whereby
registration was granted w.e.f. April, 2004 and not from 2000; ITAT
however had allowed assessee's plea to grant the registration from the year
2000, which is rejected by the High Court; HC holds that the date of filing the
original application for registration has no relevance when the said
application was rejected, and the subsequent application/representation moved
in September, 2004 should be treated as a fresh application and accordingly the
registration of the society u/s. 12AA would be operative from April, 2004;
Further, HC notes that CIT, without recalling or setting aside its earlier
order, had unequivocally granted registration from 2004 onwards:HC
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