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1 - 10 of 13 (0.21 seconds)Section 12 in The Companies Act, 1956 [Entire Act]
Section 11 in The Companies Act, 1956 [Entire Act]
Section 271 in The Companies Act, 1956 [Entire Act]
Section 143 in The Companies Act, 1956 [Entire Act]
Section 148 in The Companies Act, 1956 [Entire Act]
The Coinage Act, 2011
The Income Tax Act, 1961
Society For The Promotion Of Education ... vs Commissioner Of Income-Tax, Central ... on 3 April, 2008
13. Before us, learned counsel for the assessee pointed out that the CIT(A)
had followed the judgments of the Hon'ble Allahabad High Court in the case of
Society for the Promotion of Education Adventure Sport & Conservation of
Environment (supra) and also that the of Special Bench of the Tribunal in the
case of Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari
Parmarth Dham Trust (supra) in concluding that non-passing of order by the
Commissioner within the time-frame fixed by section 12AA(2) of the Act would
amount to deemed grant of registration.
Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987
9. On this aspect, learned counsel pointed out that, before the CIT(A),
assessee had furnished a communication dated 05.01.2001, a copy of which
has been placed on record, whereby the reasons for the delay in filing of
appeal before the CIT(A) were explained. The learned counsel pointed out the
delay was for a period of approximately 12 months. According to the learned
counsel, the reasons for the delay were bonafide and the refusal to condone
the delay has perpetuated technical considerations whereas it is judicially well-
settled that where technical and substantive considerations are pitted against
each other, the substantive considerations be upheld, a reference was made
to the decision of the Hon'ble Supreme Court in the case of Collector, Land
Acquisition vs. Mst. Kajiji, 167 ITR 471 (SC).