Assessee-trust filed application in Form 10A for grant of registration on 11-3-2009. Same remained pending, on 28-6-2011 assessee filed another application. Commissioner granted  registration  with effect from 1-4-2011.  On appeal the Tribunal held that the assessee is deemed to have abandoned or waived their claim made in the first application dated 11-3-2009 owing to the fact that they made the second application dated 28-6-2011, which is a fresh application.  On appeal the Court held that since assessee did not take any steps to dispose of first application from 2009 to 2011 and similar to first application, second application was also filed in Form 10A in accordance with rule 17A, second application was a fresh application and not merely a letter in continuation of first application and, thus, assessee would be deemed to have abandoned or waived off their claim made in first application. Accordingly Commissioner was justified in granting registration with effect from 1-4-2011 by taking into consideration second application and retrospective registration could not be granted in view of first application.  (AY. 2012-13)