Before the Gujarat High Court in the case of Adivasi Kheti Vikas Yojana v. CCIT (107TAX445) the registration certificate u/s 12A was not traceable either with the revenue or with the assessee though an application of the assessee in this regard was available. The assessing officer denied benefit of exemption u/s 11 to the trust. The Court directed the revenue to decide on the old application of the assessee for issue of registration certificate.
