2012 (12) TMI 844

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....unication requiring the petitioner to rectify the defects mentioned therein. For non-compliance of Ext.P3, Ext.P2 application was rejected by Ext.P5 order issued on 26.09.2007. 2. Subsequently, the petitioner submitted Ext.P6 application dated 28.11.2007 stating that the defects were rectified and requesting for reconsideration of their application. On its receipt, they were issued Ext.P7 communication to cure the defects mentioned therein and also requiring them to attend this office on 16.02.2008. It is stated in paragraph 5 of the statement filed by the respondent at that stage, the petitioner filed an application for the benefit under Section 10(23C)(vi) before the Chief Commissioner of Income Tax and that in view of the said applica....

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....in appropriate proceedings. I am of the view that reserving such remedies to the petitioner, this writ petition can be disposed of.     7. Therefore, the writ petition is disposed of relegating the petitioner to the third respondent to seek appropriate remedy for applying for registration under Section 12A with respect to the periods prior to the assessment year 2010-2011. It is also left open to the petitioner to challenge the dismissal of applications for exemption filed under Section 10(23A). Needless to say that the authority concerned will consider applications if any filed in this regard and shall take appropriate decision in accordance with law at the earliest possible. 4. Therefore, the petitioner sought review ....