No Deemed Registration of Trust on expiry of Time-limit to pass decision on trust’s registration U/s. 12AA

HIGH COURT OF MADRAS Commissioner of Income-tax Versus Karimangalam Onriya Pengal Semipu Amaipu Ltd. T.C.(A) No. 1183 of 2010 Date of Pronouncement – 20.03.2013 ORDER R. Banumathi, J. Being aggrieved by the order of the Tribunal in I.T.A. No. 2448 of 2008 dated 11.6.2010 holding that there was “assumed registration for the Assessee Company”, the Revenue has filed this appeal. The appeal was admitted on the following substantial question of law:- “Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in ...