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2018 (6) TMI 364 - AT - Income Tax
Deemed registration u/s 12AA - non granting of registration from original date of application for registration made u/s 12A - Held that:- The Revenue was required to dispose off the application for registration u/s 12A within a period of 6 months but it was not done - thus in the light of these facts and the judgments of the Apex Court in the case of CIT Kanpur Vs. Society for Promotion of Education(2016 (2) TMI 672 - SUPREME COURT) the registration is deemed to have been granted from the date of inception of the University as the delay in filing of the application was only 1 month and 25 days for which request for condonation of delay was moved - thus we set aside the order of CIT and direct him to grant registration w.e.f. 01.04.1998 - Decided in favor of assessee.