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Deemed Registration on Non-disposal of registration application u/s.12AA within 6 Months
Case Law Details
- Case Name
- M/s.Kanchipuram Vaniga Vaisya-Dharma Paripalana Sangam Vs CIT (E) (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chennai
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M/s. Kanchipuram Vaniga Vaisya-Dharma Paripalana Sangam Vs CIT (E) (ITAT Chennai)
Admittedly, this application seeking registration u/s.12AA of the Act, was filed on 10.07.2014. The Sub-section 2 of Sec. 12AA stipulates that an order granting or refusing the registration under Clause-B of Sub-Sec.2 shall be passed before the expiry of the six months from the end of the month, in which, application was received by the Commissioner. In the instant case, admittedly, the application was received on 10.07.2014 and the limitation for passing an order under Clause-B of the Sub-Sec.1 ...
