Deemed registration under the Income Tax Act is valid if no response is received within six months; existing registration remains effective despite subsequent unnecessary applications.

JUDGMENT :

G. S. Kulkarni, J.

1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally.

2. The petitioner, a Public Charitable Trust registered under the Societies Registration Act 1860, is before the Court in the present proceedings instituted under Article 226 of the Constitution, assailing an order dated 31 March, 2023 passed by respondent no.1, whereby the petitioner’s application filed under the provisions of Section 12 A(1)(ac)(i) of the INCOME TAX ACT , 1961 (for short, “the Act”) for registration of the petitioner under Section 12 AB, which would entitle the petitioner to avail the benefit of Sections 11 and 12 of the Act, stands rejected.

3. Mr. Naniwadekar, learned counsel for the petitioner would urge that the only prayer being pressed by the petitioner, is prayer clause (b), which reads thus:-

“(b) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction quashing the Impugned Order as per Form 10AD of the Act dated 31 March 2023 (Exhibit J).”

4. Briefly the factual matrix of the case is as follows:

On 19 November, 2007, the petitioner obtained a registration under the Societies Registration Act, 1860. The primary object of the petitioner is to promote education. The petitioner is accordingly engaged in educational activities. It is running a school at Pune.

5. On 14 January, 2008, the petitioner applied for registration under Section 12A of the Act. The case of the petitioner is that certificate of such registration was granted to the petitioner. From 2008 to 2019, the petitioner had filed its returns, availing benefits of a valid registration under Section 12A of the Act. It is, however, stated that the petitioner could not trace the certificate. Although such benefit was taken by the petitioner for certain number of years, without an objection by the department, subsequently, the tax authorities called upon the petitioner to produce the registration certificate. The petitioner hence made an application on 14 October, 2019 to the respondents to obtain a duplicate certificate of registration under Section 12A of the Act. However, as such application was not responded, a fresh application was made by the petitioner on 19 April, 2022. The petitioner had contended that both the applications were not decided and duplicate certificate was also not issued to the petitioner.

6. In the aforesaid circumstances, on 25 March, 2022, the petitioner applied for a fresh provisional certificate under Section 12A(1)(ac)(i) of the Act, which was in the prescribed form (Form 10A) as per Rule 17A of the INCOME TAX RULES , 1962. Although the application for provisional registration was made on 04 April, 2022, an order on Form No.10AC under Section 12A(1)(ac)(i) for assessment years 2022-23 to 2026-27 was passed by the competent authority thereby granting registration to the petitioner. Copy of such registration is annexed at Exhibit-E to the petition, which would indicate that in item no.6 thereof, the registration was granted under the said provision on 04 April, 2022 (item no.7), for the period as set out in item no.8 i.e. from assessment year 2022-23 to assessment year 2026-27 (for 5 years).

7. Thus, the case of the petitioner is that from the assessment year 2022-23 to assessment year 2026-27, such registration granted to the petitioner has continued to operate and is legal and valid till date. It is contended by the pet