Case Name : Society of divine providence Vs. Union of india
Citation :  146 CTR (mp) 417
Court : Madhya pradesh high court
Section : 12a
Meaning : Expression ‘before expiry of the period’ in proviso (i) of clause (a) of section 12a requires sufficiency of reasons which prevented the persons from making the application within one year as required and not the reasons for the period beyond the prescribed period of one year.