1 S.B. CIVIL WRIT PETITION NO.5967/2007 (Gopiram Goyal Charitable Trust Vs. Commissioner of I.T. Bikaner, & Ors.) Date of order :: 22.02.2008 HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr.Dinesh Mehta, for the petitioner. Mr.K.K. Bissa, for the respondents. By way of filing present writ petition, the petitioner is seeking direction to the respondents to grant registration under Section 12A of the Income Tax Act to the petitioner Trust w.e.f. the date of its application on 01.04.2003. Further it is prayed that the petitioner Trust is entitled to seek registration and consequential exemption under Section 80G of the Income Tax Act w.e.f. the date of its application on 01.04.2003. It is also prayed that the impugned notice dated 05.06.2007 (Annexure-8) issued under Section 148 of the Income Tax Act may be quashed. Upon perusal of the pleadings, it reveals that the application filed by the petitioner Trust for 2 registration under Section 12A of the Income Tax Act is still pending with the respondents. The liability of tax is depend upon the grant or refusal of registration. Admittedly the application of the petitioner Trust for registration under Section 12A of the Income Tax Act is pending with the respondents. In these circumstances, I deem it just and proper to direct the respondent – Income Tax Department to decide the application filed by the petitioner Trust for registration within a period of two months from today. However, if any adverse order is passed against the petitioner Trust with regard to application for registration, the petitioner Trust is at liberty to challenge the same. Till then, the proceedings initiated under Section 148 of the Income Tax Act shall keep in abeyance. Accordingly, the writ petition is disposed of. (GOPAL KRISHAN VYAS), J. A.K. Chouhan/-