DIRECTOR OF INCOME TAX Vs. VISHWA JAGRITI MISSION

JUDGEMENT

(1.) These are nine appeals, all filed by Commissioner of Income Tax (CIT) under section 260A of the Income Tax Act, 1961 ("Act?, for short). Two substantial questions of law were framed by this Court on 21.11.2011 in ITA Nos.754/2010, 773/2010 and 775/2010, which are as follows: -

(2.) In the other appeals, the following common substantial question of law was framed on the same day: -

(3.) Two separate orders were passed by the Income Tax Appellate Tribunal, Delhi Bench "I?. The first order is dated 06.05.2009 and was passed in ITA Nos.3052- 3054/Del/2008 which order is challenged by the Revenue in ITA Nos.754, 773 and 775 of 2010. The second order of the Tribunal was passed on 10.07.2009 in ITA Nos.1653-1658/Del/2009. This order was passed by the Tribunal in the appeals filed by the assessee against the orders passed by the Director of Income Tax (Exemptions) under section 263 of the Act. The Tribunal followed its first order dated 06.05.2009 and allowed the appeals of the assessee. In the first order, the Tribunal held that the assessee was entitled to registration under section 12A and section 80G of the Act and that the delay in making the application for such registration was condoned. This was the order passed by the Tribunal in ITA No.3054/Del/2008, which was the main appeal by the assessee and consequently ITA Nos.3052-3053/Del/2008 were dismissed as infructuous.