1999 (4) TMI 616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s waived by Mr. Mihir Joshi, the learned counsel for the respondents. 2. Heard the learned counsels for the parties. The short issue raised by the petitioner claiming to be a public charitable trust is that it applied for registration under the provisions of the Income-tax Act, 1961 under section 12A on 11-1-1989. Another trust, namely, Adivasi Pragati Mandal, Meghraj, having the same management,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner has applied for issue of duplicate certificate. However, no response has been received from the revenue. 3. The learned counsel for the revenue urges that, though the application dated 11-1-1989 is on record, the order made thereon is not traceable with them either. In these circumstances, assessment for the assessment year 1995-96 has been completed by treating as if there is no registratio....