2001 (3) TMI 21

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..... , by which the application for registering the trust in question under section 12A of the Income-tax Act, 1961, was accepted with effect from April 2, 1997. The order is on a printed form which records alternative findings about the acceptance of sufficient cause shown by the petitioner for not making an application for registration within the time allowed under section 12A or no sufficient caus .....

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..... n for condonation of delay. The review application against this order has also been rejected. That application has also been rejected without affording an opportunity of hearing. The petitioner states that on both occasions before the making of the order in printed form on September 15, 1997, and making the order on September 23, 1998, after the petitioner submitted the rectification/review applic .....

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..... ering the cause shown by it for not making an application for registration under section 12A earlier to April 2, 1997, is set aside. However, it will not affect the registration of the trust as a charitable trust with effect from the date the application was made as it was otherwise found to be a charitable trust entitled to be registered under section 12A. The Commissioner shall decide the applic .....

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