TMI Blog2006 (5) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 opposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the same shall be sent p the applicant. It is also provided that no order refusing registration shall be passed unless the applicant has been given a reasonable opportunity of being heard. Section 12AA(2) of the Acts provides that every order granting or refusing registration under Clause (b) of Sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under Clause (a) of Section 12A of the Act. 4. Learned counsel for the petitioner submits that once the time of six months expires, the authority loses its right to refuse registration of the trust. 5. We are unable to uphold such contention. In our view the period of six months as provided in Sub-section (2) of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut in the instant case the facts show that the authorities were really sitting on the application of the petitioner. From the records it appears that the original application was not misplaced but is very much there and the said application is on record. The said application has been made on 19th August, 2004. Along with the said application the trust deed has also been enclosed. 6. On the said application, Shri J.K. Lenka, I.T.O. of Income Tax, Bhubaneswar, wrote a letter on 8th November 2004 to the Asst. Commissioner of Income Tax Office, Bhubaneswar seeking a report. But since then the said letter has been gathering dust. It may be pointed out that a photocopy of the said application dated 19.8.2004 has been enclosed to this writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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