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TMI Blog2012 (12) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... eek restoration and the same will be considered if permissible in law. The authority has held in Ext.P11, that such a request is not permissible. The correctness of this conclusion of the respondent will depend upon the provisions of Section 12A of the Income Tax Act. Having gone through this statutory provision, it is unable to find any authority for the respondent to restore an application under Section 12A once rejected. If that be so, it is not permissible to restore an application and if so, the conclusion in Exts.P11 and P13 that the petitioner's request for restoration of Ext.P2 application is impermissible, cannot be said to be faulted. In that view of the matter, no tenable grounds justifying interference in the impugned orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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: "5. From the contentions as narrated above, it is evident that the stand taken by the petitioner regarding pendency of the application for registration under Section 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. 6. However, it is brought to my notice by the learned counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12(AA)(b) (ii) and therefore a fresh application is not maintainable. However, it is not necessary to render any decision regarding maintainability of a fresh application. I am of the view that interest of justice will be served if a modification is made in the directions, contained in the judgment dated 28.01.2011 to the extent of permitting the petitioner either to file fresh application for registration under Section 12A or to seek appropriate remedy to restore Ext.P10, if permissible under law." 5. Reading of Exts.P9 and P10 therefore, shows that this Court accepted the case of the respondents that Ext.P2 application was no longer pending. It was therefore, that this Court gave liberty to the petitioner to make a fresh application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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