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2012 (12) TMI 844 - HC - Income TaxRegistration under Section 12A - Ext.P3 communication requiring the petitioner to rectify the defects - non-compliance of Ext.P3 thus Ext.P2 application for registration rejected - registration u/s 12A for the year 2010-2011 granted as per Ext.P8 - petitioner's request for restoration of Ext.P2 application - Held that:- Ext.P9 judgment has attained finality wherein it has been specifically found that Ext.P2 application was not pending. It was therefore that the petitioner sought restoration of Ext.P2. That request was considered by this Court and in Ext.P10 order, it was directed that the petitioner can seek restoration and the same will be considered if permissible in law. The authority has held in Ext.P11, that such a request is not permissible. The correctness of this conclusion of the respondent will depend upon the provisions of Section 12A of the Income Tax Act. Having gone through this statutory provision, it is unable to find any authority for the respondent to restore an application under Section 12A once rejected. If that be so, it is not permissible to restore an application and if so, the conclusion in Exts.P11 and P13 that the petitioner's request for restoration of Ext.P2 application is impermissible, cannot be said to be faulted. In that view of the matter, no tenable grounds justifying interference in the impugned orders.
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