KADAKKAL EDUCATIONAL TRUST Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner in the writ petition is the appellant. The writ petition is filed challenging exhibits P5, P11 and P13 and for a direction to the respondent to consider, the application in, Form No. 10A dated May 30, 2007, produced as exhibit P2 along with the amended documents submitted by the petitioners. The appellant is an educational trust. They applied for registration under section 12A of the Income -tax Act 1961. Exhibit P2 is such an application submitted by them. There were certain defects in the application which were directed to be rectified and on resubmission also certain defects were noticed. In the meantime, the appellant submitted an application under section 10(23C)(vi) of the Income -tax Act which was later on rejected by the Commissioner of Income -tax. The petitioner, thereafter, submitted a fresh application under section 12A which was allowed as per exhibit P8 order dated January 20, 2011. Therefore, as far as the petitioner is concerned, the trust is registered under section 12A for the assessment year 2010 -11 onwards.

(2.) THE issue is with reference to the financial years starting from 2007 -08 for which exhibit P2 application was filed. The learned single judge did not interfere with the orders passed by the authorities on the basis that the issue had already been covered by the earlier judgments of this court by which it was found that the application submitted by the petitioner as exhibit P2 was no longer in force.

(3.) HEARD learned counsel for the appellant as well as the learned standing counsel appearing for the Department. In fact, the petitioner had taken up this matter in an earlier proceedings in W.P.C. No. 28008 of 2009 and the learned single judge of this court had come to a finding at paragraph 5 as under: