SUDHIR AGARWAL,J. - (1.) Heard Sri Alok Mathur and Sri Manish Mishra for appellant. None has appeared on behalf of respondent, though notice was already issued by Registered post A.D. and we have perused office report dated 25.4.2017. Service upon respondent is deemed sufficient, therefore,we proceed to hear and decide this appeal after hearing learned counsel for the appellant.
(2.) This appeal under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961) has arisen from judgment and order dated 12.11.2013 passed by Income Tax Appellate Tribunal, Lucknow Bench, Lucknow (hereinafter referred to as "Tribunal") in Income Tax Appeal No. 628/LKW/2011 relating to Assessment Year (herein after referred to as "A.Y.") 2008-09.
(3.) This appeal was admitted on the following substantial questions of law: "(1) Whether on the facts and circumstances of the case Income Tax Appellate Tribunal was justified in applying the time limit of 6 months provided in section 12AA(2) in a case where the order under section 12AA is to be passed in second round in pursuance to ITAT' s directions. (2) Whether non disposal of application for registration by granting or refusing registration before the expiry of six months as provided under section 12AA (2) of the Income Tax Act, 1961 would result in deemed grant of registration. (3) Whether in the facts and circumstances of the case and Hon'ble Income Tax Appellate Tribunal was correct in granting deemed registration under section 12AA without appreciating the facts that power to grant or refuse registration is statutory power of Commissioner under section 12AA. (4) Whether in the facts and circumstances of the case Income Tax Appellate Tribunal has erred in substituting its own satisfaction in place of the satisfaction of commissioner of income tax as provided under section 12AA of Income Tax Act, 1961, thereby exceeding its jurisdiction.";