KADAKKAL EDUCATIONAL TRUST Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(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. Subsequently, the petitioner submitted Ext. P6 application dated 28.11.2007 stating that the defects were rectified and requesting for reconsideration of their application. On its receipt, they were issued Ext. P7 communication to cure the defects mentioned therein and also requiring them to attend this office on 16.02.2008. It is stated in paragraph 5 of the statement filed by the respondent at that stage, the petitioner filed an application for the benefit under Section 10(23C)(vi) before the Chief Commissioner of Income-tax and that in view of the said application, it was presumed that the petitioner was not pursuing Ext. P6. It is also stated that on the aforesaid basis, the application was closed as withdrawn.

(2.) In the meanwhile, the petitioner applied for registration under Section 12A for the year 2010-2011, which was granted as per Ext. P8. It also appears that at that stage, the petitioner filed writ petition before this Court as W.P. (c) No. 28008 of 2009 contending that Ext. P2 application was pending. The writ petition was disposed of by Ext. P9 judgment. In that judgment, this Court held thus:

(3.) Therefore, the petitioner sought review of the judgment by filing R.P.No. 180 of 2011. That R.P. was disposed of by Ext. P10 order, which was held thus: