Commissioner of Income Tax, Kanpur&Ors. vs Society For the Promn.of Edn.,Allahabad
- Neutral2016 INSC 176
Ratio decidendi
The rule this decision rests on
Where an application for registration under Section 12AA of the Income Tax Act is made but the Income Tax authority does not respond within six months from the date of the application, the application is deemed to be registered, and such deemed registration takes effect from the date six months after the date of the original application.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
SOCIETY FOR THE PROMN.OF EDN., ALLAHABAD Respondent(s)
J U D G M E N T
KURIAN, J.
1. Leave granted.
2. There is no appearance on behalf of the sole respondent despite service of notice and adjournment sought for on a couple of occasions earlier.
3. The short issue is with regard to the deemed registration of an application under Section 12AA of the Income Tax Act. The High Court has taken the view that once an application is made under the said provision and in case the same is not responded to within six months, it would be taken that the application is registered under the provision.
4. The learned Additional Solicitor General appearing for the appellants, has raised an apprehension that in the case of the respondent, since the date of application was of 24.02.2003, at the worst, the same would operate only after six months from the date of the application.
5. We see no basis for such an apprehension since that is the only logical sense in which the Judgment could be understood. Therefore, in order to disabuse any apprehension, we make it clear that the registration of the application under Section 12AA of the Income Tax Act in the case of the respondent shall take effect from 24.08.2003.
6. Subject to the above clarification and leaving all other questions of law open, the appeal is disposed of with no order as to costs.
.......................J. [ KURIAN JOSEPH ]
.......................J. [ ROHINTON FALI NARIMAN ]
New Delhi;
February 16, 2016.
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