KADAKKAL EDUCATIONAL TRUST Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONER claims to be a registered trust conducting educational and charitable works, including running of an Engineering College which is having approval of AICTE and affiliated to the Kerala University. Subject matter involved in this writ petition pertains to registration applied for by the petitioner as contemplated under Section 12A of the Income Tax Act. Ext.P10 is the copy of the application submitted in this regard, dated 30.5.2007, before the 3rd respondent. The petitioner had also filed application under Sec.10 (23C) of the Act, seeking exemption with respect to the assessment assessment year 2007-'08. The said application was dismissed by the 2nd respondent through Ext.P17 order. According to the petitioner the dismissal was only on the basis of some technical grounds. It is also pointed out that on Ext.P10 application subject for registration under Sec.12A, the third respondent had issued Ext.P11 notice calling upon the petitioner to rectify certain defects, on or before 7.8.2007. Since the petitioner failed to produce certain records as required, the said application was rejected through Ext.P15 order issued by the third respondent dated 26.9.2007.

(2.) ACCORDING to the petitioner, he sought a review of Ext.P15 order through another request submitted as per Ext.P13, dated 28.11.2007. In Ext.P13 it is stated that the petitioner had produced all the required documents and that the delay caused in producing such documents was due to reasons beyond their control. The petitioner further undertook that all the records pertaining to the trust will be produced as and when required. Hence the third respondent was requested to reconsider the matter and to grant registration under Sec.12A.

(3.) FROM the contentions as narrated above, it is evident that the stand taken by the petitioner regarding pendency of the application for registration under Sec.12A, is not true and correct. Since such an application is not pending disposal before the authority concerned, the relief sought for could not be granted.