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2016 (2) TMI 672 - SCH - Income Tax
Deemed registration under Section 12AA - High Court has taken the view that once an application is made under the said provision and in case the same is not responded to within six months, it would be taken that the application is registered under the provision - Held that:- In order to disabuse any apprehension, we make it clear that the registration of the application under Section 12AA of the Income Tax Act in the case of the respondent shall take effect from 24.08.2003 as the date of application made.