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2017 (7) TMI 1150 - ALLAHABAD HIGH COURTDeemed registration u/s 12AA - whether application for registration by granting or refusing registration before the expiry of six months as provided u/s 12AA (2) of the Income Tax Act, 1961 would result in deemed grant of registration? - Held that:- As decided in COMMISSIONER INCOME TAX VERSUS MUZAFAR NAGAR DEVELOPMENT AUTHORITY [2015 (3) TMI 99 - ALLAHABAD HIGH COURT (LB)] non-disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under s. 12AA (2) of the IT Act, 1961 would not result in 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 - ALLAHABAD HIGH COURT] does not lay down the correct position of law. We direct Commissioner of Income Tax to pass appropriate order on the application for registration filed under Section 12AA of Act, 1961, if not already passed, within one month and if it has already been passed, communicate to Assessee and Revenue.
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