Application for registration u/s. 12A once rejected cannot be restored

fHIGH COURT OF KERALA Kadakkal Educational Trust Versus Commissioner of Income-tax WP (C) NO. 12755 OF 2012 DECEMBER 5, 2012 JUDGMENT 1. The petitioner is a Trust which has been established an Engineering College by name Shahul Hameed Memorial Engineering College. They submitted Ext.P2 application for registration under Section 12A of the Income Tax Act. On its receipt, the respondent issued Ext.P3 communication requiring the petitioner to rectify the defects mentioned therein. For non-compliance of Ext.P3, Ext.P2 application was rejected by Ext.P5 order issued on 26.09.2007. ...