CIT was justified in granting registration from 2nd application as no steps were taken to dispose of 1st application

INCOME TAX : Where assessee-trust filed application in Form 10A under section 12AA on 11-3-2009 for granting registration and without pursuing same for 2 years filed another application on 28-6-2011 second application could not be considered as a letter in continuation of earlier application; it was to be considered as a fresh application and registration was rightly granted from 1-4-2011 and not from 1-4-2009

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