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| The Tax Publishers2020 TaxPub(DT) 4153 (Mad-HC) : (2021) 277 TAXMAN 0165 INCOME TAX ACT, 1961
Section 12AA
Where first application was filed in Form 10A in accordance with rule 17A of the Income Tax Rules, 1962 and second application was also in Form 10A and on going by the form of application, it was clear that it was a fresh application and it was not a letter in continuation of the earlier application, thus, assessee was deemed to have abandoned or waived their claim made in the first application owing to the fact that they made the second application which was a fresh application and no substantial question of law arose for consideration.
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Charitable trust - Registration under section 12A/12AA - Application for registration filed two times - Date effective from registration
The short issue, which fell for consideration in this appeal, was as to whether assessee would be entitled to get registration under section 12A(a) with effect from the date of application, namely, the first application or CIT was right in granting registration with effect from 01-4-2011 by taking into consideration the second application dated 28-6-2011. Held: The first application was filed on 11-3-2009 in Form 10A in accordance with rule 17A of the Income Tax Rules, 1962. The second application dated 28.6.2011 was also in Form 10A and on going by the form of application, it is clear that it was a fresh application and it was not a letter in continuation of the earlier application. Thus, assessee was deemed to have abandoned or waived their claim made in the first application dated 11-3-2009 owing to the fact that they made the second application which was a fresh application. Therefore, the CIT was well justified in granting registration with effect from 01-4-2011, therefore, no substantial question of law arose for consideration.
Followed:Carmel Education v. ITO [I.T.A.No.785/Mds/2013, dt. 22-5-2015]
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2012-13
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