S.b. Civil Writ Petition v. Commissioner Of I.t. Bikaner, & Ors

Date of order :: 22.02.2008 HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr.Dinesh Mehta, for the petitioner.Mr.K.K. Bissa, for the respondents. By way of filing present writ petition, thepetitioner is seeking direction to the respondents togrant registration under Section 12A of the Income TaxAct to the petitioner Trust w.e.f. the date of itsapplication on 01.04.2003. Further it is prayed that thepetitioner Trust is entitled to seek registration andconsequential exemption under Section 80G of theIncome Tax Act w.e.f. the date of its application on01.04.2003. It is also prayed that the impugned noticedated 05.06.2007 (Annexure-8) issued under Section148 of the Income Tax Act may be quashed. Upon perusal of the pleadings, it reveals thatthe application filed by the petitioner Trust for registration under Section 12A of the Income Tax Act isstill pending with the respondents. The liability of tax isdepend upon the grant or refusal of registration.Admittedly the application of the petitioner Trust forregistration under Section 12A of the Income Tax Act ispending with the respondents. In these circumstances, I deem it just and proper to direct the respondent – Income TaxDepartment to decide the application filed by thepetitioner Trust for registration within a period of twomonths from today. However, if any adverse order ispassed against the petitioner Trust with regard toapplication for registration, the petitioner Trust is atliberty to challenge the same. Till then, the proceedings initiated underSection 148 of the Income Tax Act shall keep inabeyance. Accordingly, the writ petition is disposed of. (GOPAL KRISHAN VYAS), J.