Concept of deemed registration of trust not prevailing under Income Tax Act

Domadia Raiyaben Muljibhai Charitable Trust Vs CIT(Exemption) (ITAT Surat) ITAT Surat held that there is no specific provision in the Income Tax Act that non-deciding the registration application under Section 12AA within a period of six months there shall be a deemed registration. Facts- The assessee is claiming itself to be registered as a public charitable trust. The Trust was set up on 13/01/2010. The applicant Trust filed an application for registration under Section 12AA of the Income Tax Act, 1961 (in short, the Act) on 13/12/2018. The assessee trust was granted registration under Secti...