TMI Blog2017 (2) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to as Tribunal ) in Income Tax Appeal No. 167/LKW of 2012. It was admitted on following substantial questions of law: I. Whether on the facts and in the circumstances of the case, the Hon'ble Tribunal was right in holding that it could be deemed that the registration had been granted to the assessee authority if the application was neither accepted nor rejected by the CIT-I, Lucknow wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andatory in view of judgements of Hon'ble Madras High Court in the case of CIT-I vs. Sheela Christian Charitable Trust (2013) 214 Taxman 551, Commissioner of Income Tax vs. Karimangalam Onriya Pengal Semipu Amaipu Ltd (2013) 214 Taxman 666 and DIT (Exemption) Chennai vs. Anjman-e-Khyrkhah-e-zam (2011) 200 Taxman 27 (Mad). 3. The issue regarding deemed registration has now been finally a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the time fixed by Section 12AA(2) would be deemed grant of registration, is legally correct. 4. The same were answered by Full Bench as under: In the circumstances, we answer the questions referred to the Full Bench for reference in the following terms: (i) Non disposal of an application for registration, by granting or refusing registration, before the expiry of six months a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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