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2010 (12) TMI 957 - MADRAS HIGH COURTRegistration under Section 12AA seeked - Form 10G for grant of approval under Section 80G - appellant, by one line order, rejected the stand of the respondent, the appellant merely lodged the application of the respondent - Held that:- There is a statutory mandate imposed on the appellant to pass an order in writing either registering the trust/institution or refusing to register the trust/institution. There cannot be any order in between like lodging the application, there was no deemed registration under Section 12AA(2) the orders of the Tribunal as well as that of the appellant are set aside and the matter is remitted back to the appellant for fresh disposal on merits. The appellant is directed to take up the application for registration of the respondent and pass orders, one way or the other, question of law is answered in favour of the appellant.
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