Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 220 - HC - Income TaxDeemed registration - Whether the non disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under Section 12AA(2) would result in deemed grant of registration? - Held that:- Non disposal of an 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 not result in a deemed grant of registration. The judgment of the Division Bench of this Court in Society for the Promotion of Education Adventure Sport & Conservation of Environment (2008 (4) TMI 700 - ALLAHABAD HIGH COURT ) does not lay down the correct position of law. See Commissioner of Income Tax Vs. Muzaffar Nagar Development Authority [2015 (3) TMI 99 - ALLAHABAD HIGH COURT (LB)]
|