COMMISSIONER OF INCOME TAX, KANPUR&ORS. Vs. SOCIETY FOR THE PROMN.OF EDN.,ALLAHABAD

Supreme Court of India (Division Bench (DB)- Two Judge)

Appeal (Civil), 1478 of 2016, Judgment Date: Feb 16, 2016

                                                              NON-REPORTABLE

                        IN THE SUPREME COURT OF INDIA
                        CIVIL APPELLATE JURISDICTION

                        CIVIL APPEAL NO. 1478 of 2016
               [@ SPECIAL LEAVE PETITION (C) NO. 9705 OF 2009]

COMMISSIONER OF INCOME TAX, KANPUR & ORS.                       Appellant(s)

                                VERSUS

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.