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[2007] 292 ITR 465 [2007] 163 TAXMAN 545 (KER.) HIGH COURT OF KERALA Adarsha Vidyanidhi Trust v. Commissioner of Income-tax K. BALAKRISHNAN NAIR, J. OP NO. 24964 OF 1998 (V) JANUARY 16, 2007 Section 12A of the Income-tax Act, 1961 - Charitable or religious trust - Registration of - Pursuant to assessee, a public charitable trust, having filed application for getting itself registered under section 12A, revenue issued a defect memo pointing out certain defects to be cured in said application - Assessee cured said defects and also issued a rectification deed - However, revenue placing reliance upon a ground other than those mentioned in defect memo, viz., assessee was not carrying out activities mentioned as its objects in trust deed, passed an order rejecting its application for registration - Whether reliance placed by revenue on a ground which had not been put to assessee and which did not find a place in defect memo amounted to violation of principles of natural justice and, consequently, impugned order was to be quashed and revenue was to be directed to reconsider assessee's application - Held, yes CASES REFERRED TO Fifth Generation Education Society v. CIT [1990] 185 ITR 634/ 52 Taxman 391 (All.) [Para 2], New Life in Christ Evangelistic Association v. CIT [2000] 246 ITR 532/ 111 Taxman 16 (Mad.) [Para 2] and Addl. CIT v. Surat Art Silk Cloth Mfrs. Association[1980] 121 ITR 1/[1979] 2 Taxman 501 (SC) [Para 3]. M. Pathrose Mathai and Ramesh John for the Petitioner. P.K.R. Menon and George K. George for the Respondent. JUDGMENT 1. The petitioner is a Public Charitable Trust registered on 4-12-1995. Ext.P1 is the Trust Deed. It applied to the respondent for getting itself registered under section 12A of the Income-tax Act, 1961 so that it can avail the benefits under sections 11 and 12 of the Income-tax Act. Ext. P2 is the application submitted by it. The respondent issued Ext.P3 defect memo pointing out the defects to be cured in the petitioner's application. On receipt of the said memo, the petitioner submits it cured all the defects and Ext.P4 rectification deed was also executed so as to make the trust deed in conformity with the directions in Ext.P3. The…

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