Iapl/489/2009 Of The Commissioner Of Income Tax-1 Agra v. Bal Shram Mukti Avam Kalyan Samity

Case :- INCOME TAX APPEAL No. - 489 of 2009 Appellant :- The Commissioner Of Income Tax-1,AgraRespondent :- Bal Shram Mukti Avam Kalyan SamityCounsel for Appellant :- Ashish Agarwal,Csc ItCounsel for Respondent :- Jamal Ahmad Khan Hon'ble Pankaj Mithal,J.Hon'ble Ashok Kumar,J. We have heard Sri Ashish Agarwal, learned counsel forthe appellant. No one has appeared for the respondent. According to the order-sheet the respondent is deemed tobe served as the registered notice sent to it has not beenreturned undelivered nor has been received backunserved. The affidavit of service on record also indicates that noticeof this appeal was served upon the respondent on13.9.2018. Earlier the counsel was appearing on behalf ofthe respondent but he is not responding. In view of theabove, we have proceeded to hear the matter ex parte. The Tribunal by the impugned order dated 6.2.2009 inrespect to the assessment year 2007-08 had directed theCommissioner to grant registration to the respondentunder Section 12-A of the Income Tax Act. On the submission of the learned counsel for thepetitioner one of the questions, which arises in thisappeal, is whether the Tribunal itself can direct for theregistration of a trust and issue direction without therebeing any satisfaction recorded by the registeringauthority. Under Section 12-AA the satisfaction of the registeringauthority for the purposes of grant of registration ismandatory. The aforesaid question has already been answered by adivision bench of this Court vide judgment and orderdated 4th September 2017 passed in Income Tax Appeal112 of 2013 reported in (2018) 402 ITR 161 (All.). In view of the aforesaid decision and the answer to theabove question given by this Court, we allow this appeal holding that the Tribunal is not competent to issue anydirection straight away to the Commissioner for theregistration of any society unless the registering authorityrecords its own satisfaction. The impugned order dated6.2.2009 is set aside. Order Date :- 31.10.2018S.S. . (Ashok Kumar, J.) (Pankaj Mithal, J.)