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2018 (5) TMI 1697 - AT - Income TaxDeemed registration u/s 12AA - non granting of registration from original date of application for registration made u/s 12A - Held that:- Once the assessee has made an application under section 12A of the Act as on 25.03.2002 which have not been disposed off, would imply that deemed registration has been granted to the assessee from the year in which the application has been made - See CIT Kanpur Vs. Society for Promotion of Education(2016 (2) TMI 672 - SUPREME COURT) - as directed to register the trust w.e.f. the date of filing application 25.03.2002 and issue certificate in this regard - Decided in favor of assessee.
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