1999 (4) TMI 616

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..... counsel for the respondents. 2. Heard the learned counsels for the parties. The short issue raised by the petitioner claiming to be a public charitable trust is that it applied for registration under the provisions of the Income-tax Act, 1961 under section 12A on 11-1-1989. Another trust, namely, Adivasi Pragati Mandal, Meghraj, having the same management, which is also a registered public cha .....

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..... e certificate. However, no response has been received from the revenue. 3. The learned counsel for the revenue urges that, though the application dated 11-1-1989 is on record, the order made thereon is not traceable with them either. In these circumstances, assessment for the assessment year 1995-96 has been completed by treating as if there is no registration and the claim to exemption has bee .....

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