Purandhar Technical Education Society Vs Commissioner of Income Tax (Exemption) (Bombay High Court)
Bombay High Court addressed a case involving Purandhar Technical Education Society, which challenged an order rejecting its application for Section 12AB registration due to delays. The society had initially applied for registration under Section 12A in 2008 but misplaced the certificate. In 2019, it sought a duplicate certificate and later re-applied for registration in 2022. Despite having valid registration from April 2022, the society’s subsequent application led to an order of rejection in March 2023. The Court considered the legal precedent established by the Supreme Court, which holds that if an application for registration is not decided within six months, it results in “deemed registration.” The Court ruled that the society’s valid registration from April 2022 should continue to apply, rendering the March 2023 order irrelevant. The petitioner was allowed to withdraw the mistaken application, affirming that existing valid registrations remain unaffected by new application issues.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Rule made returnable forthwith. By consent of the parties, heard finally.
2. The petitioner, a Public Charitable Trust registered under the Societies Registration Act 1860, is before the Court in the present proceedings instituted under Article 226 of the Constitution, assailing an order dated 31 March, 2023 passed by respondent no.1, whereby the petitioner’s application filed under the provisions of Section 12A(1)(ac)(i) of the Income Tax Act, 1961 (for short, “the Act”) for registration of the petitioner under Section 12AB, which would entitle the petitioner to avail the benefit of Sections 11 and 12 of the Act, stands rejected.
