Held, that the assessee failed to furnish any evidence whether such application was registered in the office of the CIT (E) or not or any further query was raised by the Commissioner (Exemptions). One-sided correspondence, unless acknowledged by the other party would not be enough to consider the application of the assessee as pending. The assessee was allowed registration under section 12AA from the date of application, which was in order.
Domadia Raiyaben Muljibhai Charitable Trust v. CIT (E) (2023)101 ITR 14 (SN) (Surat) (Trib)
S. 12AA: Procedure for registration –Trust or institution-Application filed but not disposed of-No evidence showing application pending before CIT (E)-One sided correspondence not proof.[S. 12A]