2021 (1) TMI 482 - KERALA HIGH COURT - Income Tax

Head Note / Extract:
Deemed registration u/s 12AA - HELD THAT:- It is a matter of record that vide order dated 08.07.2008, learned Income Tax Appellate Tribunal set aside the order of the Commissioner resulting into revival of the application for seeking exemption under Section 12A of the Income Tax Act dated 28.03.2007 submitted on 29.03.2007 and almost twelve years have passed, it is deemed to have been granted registration after the expiry of six months, in view of the ratio culled out in the judgments referred to above. Accordingly, the application of the petitioner for registration of the Society under Section 12A of the Income Tax Act is allowed.