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2015 (2) TMI 846 - HC - Income TaxDefective application for registration under section 12A - approval under section 10(23C)(vi) denied - Review petition - whether the observation of the court that the application is withdrawn should be modified or not? - Held that:- It is clearly indicated that though an application was filed under section 12A dated November 28, 2007, which was received on November 30, 2007, there were certain defects and deficiencies for which the assessee was called upon to cure the same. The case was also posted for hearing on May 5, 2008. The time limit for disposal of application was on May 30, 2009. In the meantime, the applicant had filed an application under section 10(23C)(vi) before the Commissioner of Income-tax on June 15, 2008. Under such circumstances, the official records indicate that the application under section 12A is withdrawn. When the time limit for considering the said application is already complete and the matter has been considered by this court we do not think that the learned single judge has committed any error of law in dismissing the writ petition filed by the petitioner as it is evident that the stand taken by the petitioner regarding pendency of the application for registration under section 12A is not true and correct. Since such an application is not pending disposal before the authority concerned, the relief sought for could not be granted. - Decided against assessee.
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