TaxTMI 
TaxTMI 
2015 (2) TMI 846
X X X X Extracts X X X X
X X X X Extracts X X X X
....nts submitted by the petitioners. 2. The appellant is an educational trust. They applied for registration under section 12A of the Income-tax Act 1961. Exhibit P2 is such an application submitted by them. There were certain defects in the application which were directed to be rectified and on resubmission also certain defects were noticed. In the meantime, the appellant submitted an application under section 10(23C)(vi) of the Income-tax Act which was later on rejected by the Commissioner of Income-tax. The petitioner, thereafter, submitted a fresh application under section 12A which was allowed as per exhibit P8 order dated January 20, 2011. Therefore, as far as the petitioner is concerned, the trust is registered under section 12A for th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e, it is evident that the stand taken by the petitioner regarding pendency of the application for registration under section 12A is not true and correct. Since such an application is not pending disposal before the authority concerned, the relief sought for could not be granted." 6. However, this court observed that the petitioner can seek appropriate remedy for applying for registration under section 12A with respect to the period prior to the assessment year 2010-11. It is also observed that the petitioner could challenge the dismissal of exemption under section 10(23A) of the Act. Since the appellant was not satisfied with the said judgment, review petition was filed and in the review petition this court did not interfere with the earli....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vi) before the Chief Commissioner of Income-tax, Trivandrum, it was not pursuing registration under section 12A. The applicant did file an application for approval under section 10(23C)(vi) before the Chief Commissioner of Income-tax on May 15, 2008. Under these circumstances, it was presumed that the applicant was not pursuing registration under section 12A and though no order was passed by the Commissioner of Income-tax the pendency was considered as disposed with the remarks 'application withdrawn' in the section 12A register, in No. 116/2008-08." 8. Since it is clearly indicated that though an application was filed under section 12A dated November 28, 2007, which was received on November 30, 2007, there were certain defects and....