The Tax Publishers2021 TaxPub(DT) 0332 (Ker-HC)

CONSTITUTION OF INDIA, 1950

Article 226 Section 12AA

Vide Order dated 8-7-2008, Tribunal set aside the order of CIT resulting into revival of the application for seeking exemption under section 12A submitted and almost twelve years have passed, it was deemed to have been granted registration after the expiry of six months, in view of ratio culled out in the judgments referred, accordingly, application of petitioner for registration of the Society under section 12A was allowed.

Writ - Charitable trust - Cancellation of registration under section 12AA -

An application for registration of the society under Section 12A in Form 10A was submitted. The foundation was targeted to have an institution of Lions to pursue welfare activities for the deserving needy, without differences of distinction of religion, caste, creed or color, free from politics and fundamentalism. It was already registered under the Travancore, Cochin, Literary Scientific and Charitable Societies Registration Act, 1955. The objects of the foundation as per the Memorandum of Association was lengthy and it was in that background registration was sought. The registration was rejected by authority under section 12A, necessitating the petitioner to assail the same before Tribunal. Held: It was a matter of record that vide Order dated 8-7-2008, Tribunal set aside the order of CIT resulting into revival of the application for seeking exemption under section 12A submitted and almost twelve years have passed, it was deemed to have been granted registration after the expiry of six months, in view of the ratio culled out in judgments referred. Accordingly, application of petitioner for registration of the Society under section 12A was allowed.

Followed:Kunhayammed & Others v. State of Kerala & Another (2000) 245 ITR 360 (SC) : 2000 TaxPub(DT) 1461 (SC) CIT v. TBI Education Trust, Enanalloor (2019) 306 CTR (Ker)295 : 2018 TaxPub(DT) 4939 (Ker-HC) CIT & Ors. v. Society for the Promotion of Education (2016) 382 ITR 6(SC) : 2016 TaxPub(DT) 1237 (SC)

REFERRED :

FAVOUR : Petition allowed

A.Y. :



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