9911796707
TMI Blog2011 (1) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... L REHIM, J. J U D G M E N T Petitioner claims to be a registered trust conducting educational and charitable works, including running of an Engineering College which is having approval of AICTE and affiliated to the Kerala University. Subject matter involved in this writ petition pertains to registration applied for by the petitioner as contemplated under Section 12A of the Income Tax Act. Ext.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26.9.2007. 2. According to the petitioner, he sought a review of Ext.P15 order through another request submitted as per Ext.P13, dated 28.11.2007. In Ext.P13 it is stated that the petitioner had produced all the required documents and that the delay caused in producing such documents was due to reasons beyond their control. The petitioner further undertook that all the records pertaining to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation and since the exemption claimed under Sec.10 (23C) stands already rejected, the petitioner is mulcted with huge tax liability of income tax. During the pendency of the writ petition the petitioner had produced Ext.P19 order of assessment and the notice of demand through which liability for payment of income tax with respect to the year 2007-'08 was finalised against the petitioner. Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceedings under Sec.12A has become redament, and it was presumed that the application is not being pursued. It is also stated that the application was disposed with remarks as "application withdrawn", in the 12A register, with No.116/07-08. 5. From the contentions as narrated above, it is evident that the stand taken by the petitioner regarding pendency of the application for regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reserving such remedies to the petitioner, this writ petition can be disposed of. 7. Therefore, the writ petition is disposed of relegating the petitioner to the 3rd respondent to seek appropriate remedy for applying for registration under Sec.12A with respect to the periods prior to the assessment year 2010-11. It is also left open to the petitioner to challenge the dismissal of applications fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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