2011 (1) TMI 1339

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....H, SC, FOR INCOME TAX C.K.ABDUL REHIM, J. J U D G M E N T Petitioner claims to be a registered trust conducting educational and charitable works, including running of an Engineering College which is having approval of AICTE and affiliated to the Kerala University. Subject matter involved in this writ petition pertains to registration applied for by the petitioner as contemplated under Sec....

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....5 order issued by the third respondent dated 26.9.2007. 2. According to the petitioner, he sought a review of Ext.P15 order through another request submitted as per Ext.P13, dated 28.11.2007. In Ext.P13 it is stated that the petitioner had produced all the required documents and that the delay caused in producing such documents was due to reasons beyond their control. The petitioner further und....

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....t taken any final decision on Ext.P13 application and since the exemption claimed under Sec.10 (23C) stands already rejected, the petitioner is mulcted with huge tax liability of income tax. During the pendency of the writ petition the petitioner had produced Ext.P19 order of assessment and the notice of demand through which liability for payment of income tax with respect to the year 2007-'08....

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....uing the registration under Sec.12A. As a result, the proceedings under Sec.12A has become redament, and it was presumed that the application is not being pursued. It is also stated that the application was disposed with remarks as "application withdrawn", in the 12A register, with No.116/07-08. 5. From the contentions as narrated above, it is evident that the stand taken by the petitioner rega....