https://www.taxtmi.com/caselaws?id=219829 The Court upheld the rejection of the initial application for registration under Section 12A of the Income Tax Act due to identified defects and subsequent non-compliance. Despite granting registration for a different year, the Court dismissed the review petition seeking restoration of the initial application, emphasizing the lack of statutory provisions allowing for such restoration. The judgment concluded that the restoration of the original application was not legally feasible under Section 12A, resulting in the dismissal of the writ petition challenging the authority's decision. en-us Wed, 05 Dec 2012 00:00:00 +0530 Wed, 26 Dec 2012 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219829 The Court upheld the rejection of the initial application for registration under Section 12A of the Income Tax Act due to identified defects and subsequent non-compliance. Despite granting registration for a different year, the Court dismissed the review petition seeking restoration of the initial application, emphasizing the lack of statutory provisions allowing for such restoration. The judgment concluded that the restoration of the original application was not legally feasible under Section 12A, resulting in the dismissal of the writ petition challenging the authority's decision. Case-Laws Income Tax Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219829