Court No. - 29
Case :- INCOME TAX APPEAL No. - 489 of 2009 Appellant :- The Commissioner Of Income Tax-1,Agra Respondent :- Bal Shram Mukti Avam Kalyan Samity Counsel for Appellant :- Ashish Agarwal,Csc It Counsel for Respondent :- Jamal Ahmad Khan
Hon'ble Pankaj Mithal,J. Hon'ble Ashok Kumar,J.
We have heard Sri Ashish Agarwal, learned counsel for the appellant. No one has appeared for the respondent.
According to the order-sheet the respondent is deemed to be served as the registered notice sent to it has not been returned undelivered nor has been received back unserved.
The affidavit of service on record also indicates that notice of this appeal was served upon the respondent on 13.9.2018. Earlier the counsel was appearing on behalf of the respondent but he is not responding. In view of the above, we have proceeded to hear the matter ex parte.
The Tribunal by the impugned order dated 6.2.2009 in respect to the assessment year 2007-08 had directed the Commissioner to grant registration to the respondent under Section 12-A of the Income Tax Act.
On the submission of the learned counsel for the petitioner one of the questions, which arises in this appeal, is whether the Tribunal itself can direct for the registration of a trust and issue direction without there being any satisfaction recorded by the registering authority.
Under Section 12-AA the satisfaction of the registering authority for the purposes of grant of registration is mandatory.
The aforesaid question has already been answered by a division bench of this Court vide judgment and order dated 4th September 2017 passed in Income Tax Appeal 112 of 2013 reported in (2018) 402 ITR 161 (All.).
In view of the aforesaid decision and the answer to the above question given by this Court, we allow this appeal holding that the Tribunal is not competent to issue any direction straight away to the Commissioner for the registration of any society unless the registering authority records its own satisfaction. The impugned order dated 6.2.2009 is set aside.
Order Date :- 31.10.2018 S.S.
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(Ashok Kumar, J.) (Pankaj Mithal, J.)