Full Judgment Text
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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
JUDGMENT
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.
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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.
JUDGMENT
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