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2006 (5) TMI 490 - HC - Income TaxDeemed registration u/s 12AA - not responded by competent authority within six months - Misplaced Application - HELD THAT:- We are surprised at such stand taken by the Revenue as the record shows that the said original application is there and on it a report has been demanded by the concerned Officer in 2004. It is, therefore, clear that the authorities were simply sitting over the matter. For such non-action on the part of the authorities, the petitioner has been unduly harassed. This Court directs the opposite parties to proceed on the basis of the application filed by the petitioner on 19th August, 2004 and which is on the record. The authorities are also directed to complete all statutory exercise within a period of six months from today and the petitioner must cooperate with the authorities by production of records. This Court makes it clear that if the authorities feel inclined to grant registration the same will relate back to the date of the application which was 19th August, 2004. In view of the careless attitude on the part of the opposite parties and the misleading stand taken before this Court and for which the petitioner has been unduly harassed and he has to come to this Court, this Court directs opposite party No. 1 to pay a cost of ₹ 5,000/- (Rupees five thousand). Such cost must be paid in favour of the All Orissa Tax Bar Association within a period of four weeks from today. The writ petition is thus disposed of with costs indicated above.
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