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Application for registration u/s. 12A once rejected cannot be restored
Case Law Details
- Case Name
- M/s. Kadakkal Educational Trust Vs Commissioner of Income Tax (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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.
2. Subsequently, ...
