Commissioner Of Income Tax,, Jaipur-Ii ,Jaipur v. Ramas Charitable Trust,, C

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 69 / 2009 COMMISSIONER OF INCOME TAX,, JAIPUR-II ,JAIPUR ----Appellant Versus RAMAS CHARITABLE TRUST,, C-94, JAGRAJ MARG, MOTI MARG, BAPU NAGAR, JAIPUR ----Respondent _____________________________________________________ For Appellant(s) : Mr. R.B. Mathur with Mr. K.D. Mathur. For Respondent(s) : Mr. Sandeep Taneja. _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE DR. JUSTICE VIRENDRA KUMAR MATHUROrder 26/05/2017 1.By way of this appeal, the appellant has challenged thejudgment and order of the Tribunal whereby Tribunal has allowedthe appeal preferred by the assessee. 2.This court while admitting the appeal on 10.02.2009 framedfollowing substantial question of law:- “ Whether in the facts and circumstances of thecase the Tribunal was justified in holding that afterexpiry of six months from the date of filingapplication for exemption certificate u/s 80G willbe deemed to be granted as per Rule 11AA(6)overlooking the provision to sub-rule (6) of ITRules where the time taken by the assessee incompliance required to be excluded?” 3.The Supreme Court in the case of Commissioner of IncomeTax Khanpur & Others Vs. Society for the promn of Edn., Allahabad, Civil Appeal No.1478/2016 decided on 16.02.2016 observed as under:- 2. There is no appearance on behalf of the solerespondent despite service of notice andadjournment sought for on a couple of occasionsearlier. 3. The short issue is with regard to the deemedregistration of an application under Section 12AA ofthe Income Tax Act. The High Court has taken theview that once an application is made under thesaid provision and in case the same is notresponded to within six months, it would be takenthat the application is registered under theprovision. 4. The learned Additional Solicitor Generalappearing for the appellants, has raised anapprehension that in the case of the respondent,since the date of application was of 24.02.2003, atthe worst, the same would operate only after sixmonths from the date of the application. Page 2 25. We see no basis for such an apprehension sincethat is the only logical sense in which the Judgmentcould be understood. Therefore, in order todisabuse any apprehension, we make it clear thatthe registration of the application under Section12AA of the Income Tax Act in the case of therespondent shall take effect from 24.08.2003. 6. Subject to the above clarification and leaving allother questions of law open, the appeal is disposedof with no order as to costs.” 4.Taking into consideration the above we have already taken aview in Tax Appeal No.32/2008 (CIT Vs. Sahitya Sadawart SamitiJaipur decided on 19.05.2017. The registration shall be consideredfrom 05.04.2007. 5.In that view of the matter, issues are answered in favour ofthe assessee and against the Department. 6.The appeal stands dismissed. (VIRENDRA KUMAR MATHUR),J. (K.S. JHAVERI),J. Mohit Grover/Sr..No.45.