Court No. - 29
Case :- INCOME TAX APPEAL No. - 493 of 2011 Appellant :- The Commissioner Of Income Tax Respondent :- M/S Nav Udai Shikshan Evam Jan Kalyan Samiti Counsel for Appellant :- S.S.C. I.T.,Manu Ghildyal
Hon'ble Pankaj Mithal,J. Hon'ble Ashok Kumar,J.
We have heard Sri Manu Ghildyal, learned counsel for the appellant. No one has appeared for the respondent.
The earlier counsel appearing for the respondent is no longer practising, therefore, fresh notices were sent to respondent to engage another counsel by registered post.
The Office has reported that notices have not returned undelivered nor have been received back unserved.
In view of above, the service of the notices is deem to be sufficient but none appears on behalf of the respondent.
In view of above, we have proceeded to hear the matter ex parte.
The Tribunal by the impugned order dated 13.04.2010 had directed the Commissioner to grant registration to the respondent under Section 12-AA of the Income Tax Act.
On the submission of the learned counsel for the appellant one of the questions, which arises in this appeal, is whether the Tribunal itself could have directed for the registration of a trust or for issuance of certificate of registration 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 reported in (2018) 402 ITR 161 (All.) and it has been held that the tribunal is not authorised to give direction for registration unless the matter is considered and found to be satisfactory by the registering authority.
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 or for issuance of certificate thereof to any society unless the registering authority records its own satisfaction.
The impugned order dated 13.04.2010 is set aside with direction to the Commissioner to reconsider the matter afresh.
Order Date :- 31.10.2018 A.Kr.* [Ashok Kumar, J.] [Pankaj Mithal, J.]