JUDGMENT 1. These appeals are filed by the Commissioner of Income Tax (Exemptions), Chandigarh questioning the orders of the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar made in ITA No. 566(Asr)/2014 and ITA No. 567(Asr)/2014 dated 12.05.2016. ITA No. 567/2014 was preferred by the assessee against the order of the CIT(A) dated 25.07.2014 against the assessed income of Rs. 69,50,320/- made by the Income Tax Officer in computing the income of the assessee based on the findings recorded that the society was not registered under Section 12-AA of the Income Tax Act, 1961 and as such, levy of tax and interest is bad in law. ITA No. 566/2014 was preferred against the penalty imposed to the tune of Rs. 28,46,900/- against the very same society. 2. The order under challenge in ITA No. 17/2016 was against the assessed income and interest for the assessment year 2010-11. It was the case of the respondent-Education Society that it is a registered Society under the Societies Registration Act, which is running three educational institutions, namely Sai Shyam College of Education, Sai Shyam Public High School and Sai Shyam Elementary Teachers Training Institute. According to the respondent-education society, return of income was filed claiming income tax exemption under Section 12-AA of the Income Tax Act and during the assessment proceedings, exemption order was asked to be filed to which the assessee replied that the society applied for registration under Section 12-AA of the Income Tax Act in Form No. 10A, which was acknowledged by the Income Tax department vide receipt No. 1167 dated 27.06.2002 and no communication rejecting the application was received from the Income Tax department within the stipulated period of six months as provided in the Income Tax Act, 1961. Therefore, registration granting exemption was deemed to have been granted. Initially, the claim of exemption was not granted on the ground that there was no proof of submitting application seeking exemption under Section 12-AA of the Act and for the assessment year 2007-08 the penalty imposed alone was challenged which is the subject matter in ITA No. 18/2016. For the assessment year 2010-11, the demand of tax and interest was challenged. For the assessment year 2010-11, the demand of tax and interest was challenged. The Income Tax Appellate Tribunal (hereinafter to be referred as "the Tribunal") considering the fact that the respondent-education society/assessee having submitted the application on 27.06.2002 and no order having been passed within six months from the date of filing of the application, held that the respondent-education society was deemed to have been granted exemption under Section 12-AA of the Income Tax Act. The Tribunal also noticed the stand of the revenue that the register regarding submission of application to verify the fact is not traceable as per the RTI reply and the society thereafter identified the person(clerk of the department now) to whom the application was given who also issued the receipt them. It also took notice of the fact that the Commissioner of Income Tax directed the assessing officer to examine the clerk of the department identified by the society and on examination by the assessing officer, the clerk admitted that he was serving as daftri at that time and he was asked by the receipt clerk to receive the dak. He also admitted that he issued the said receipt produced by the assessee on receipt of the documents. Therefore, CIT(A) recorded a finding of fact that it is not justified to conclude that assessee has not submitted application on 27.06.2002 to the Income Tax department. However, the plea of deemed exemption was not accepted based on the earlier orders of the Orissa High Court as well as of Madras High Court. The Hon'ble Supreme court in the decision rendered in CIT v. Society for Promotion of Education, Allahabad in appeal No. 1478 of 2016 held that after the expiry of six months from the filing of the application for registration seeking exemption under Section 12-AA of the Income Tax Act, the society will be deemed to have been granted registration, if no order is passed. The said decision of the Supreme Court was followed by the ITAT and appeal of the assessee-society was allowed by setting aside the order of the assessing authority affirming the order of the Commissioner of Income Tax (A). 3. The said decision of the Supreme Court was followed by the ITAT and appeal of the assessee-society was allowed by setting aside the order of the assessing authority affirming the order of the Commissioner of Income Tax (A). 3. As there was a factual finding recorded by the assessing officer with regard to the submission of application by the society pursuant to the direction given by the CIT and the same having been concurrently upheld by the Income Tax Appellate Tribunal and in the light of the Hon'ble Supreme Court judgment, we are unable to find any substantial question of law arises for consideration in these appeals. Hence ITA No. 17/2016 filed by the Revenue is dismissed. As penalty order was passed based on the erroneous view that the assessee-education society has not applied for exemption and also on the assumption that there is no deemed grant of exemption if no order is passed within six months of submitting application and in view of the fact that the society has proved the submission of application on 27.06.2002 and Hon'ble the Supreme Court having settled the issue that if no order is passed within six months, the society is deemed to have granted exemption under Section 12-AA of the Income Tax Act, the penalty order issued against the respondent, which was rightly set aside by the Income Tax Appellate Tribunal also requires no interference. Hence ITA No. 18/2016 is also dismissed.