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2019 (2) TMI 622 - AT - Income TaxGrant of registration u/s 12AA denied - non-disposal of the application for registration u/s.12AA within a period of six months from the end of month in which application should be considered - deemed grant of registration - Held that:- This issue had come up before the Hon’ble Supreme Court in the case of CIT Vs. Society for the Promotion of Education Adventure Sports & Conservation of Environment [2016 (2) TMI 672 - SUPREME COURT] wherein, the Hon’ble Supreme Court held that non-disposal of application for registration u/s.12AA amounts to be deemed grant of the registration. Also see SOCIETY FOR THE PROMOTION OF EDUCATION, ADVENTURE SPORT & CONSERVATION OF ENVIRONMENT VERSUS COMMISSIONER OF INCOME-TAX, CENTRAL, KANPUR [2008 (4) TMI 700 - ALLAHABAD HIGH COURT] non-disposal of application within a period of six months amounts to deemed grant of registration on the expiry period of six months from the end of the month, in which, application for grant seeking registration was received by the Ld.CIT (Exemptions), Chennai. Therefore, we direct the Ld.CIT(Exemptions) to grant the registration u/s.12AA from the date of expiry of period of said six months. - Decided in favour of assessee
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