The assessee had applied for registration under section 12AA as a charitable institution only in the year 2011-12 and the applications for condonation of delay, for certification for the previous years, having been rejected, exemption could not be allowed by the court exercising jurisdiction under section 260A of the Act, in a year in which such registration was not available. On petition for special leave to appeal to the Supreme Court(AY.2007-08, 2008-093, 2009-10)