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2013 (8) TMI 252 - HC - Income TaxRegistration u/s 12A - Tribunal followed previous decisions of Bhagwad Swarup Shri Shri Devraha Baba Memorial Sh. Hari Parmarth Dham Trust Vs. C.I.T. Dehradun [2007 (8) TMI 380 - ITAT DELHI-B] directed to assessee as registered u/s 12A - Difference of opinions - matter referred to larger bench on the following issues: (i) whether non disposal of application for registration by granting or refusing registration before the expiry of six months as provided under Section 12AA(2) of the Income Tax Act, 1961 would result in deemed grant of registration. (ii) Whether the Division Bench judgment of this Court in the case of Society for the Promotion of Education, Adventure Sport & Conservation of Environment (supra) holding that the effect of non consideration of the application for registration within the time fixed by Section 12AA(2) would be deemed grant of registration, is legally correct.
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