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Assessee entitled to deemed Section 12AB registration if application not disposed off in 6 months
Case Law Details
- Case Name
- Purandhar Technical Education Society Vs Commissioner of Income Tax (Exemption) (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Purandhar Technical Education Society Vs Commissioner of Income Tax (Exemption) (Bombay High Court)
Bombay High Court addressed a case involving Purandhar Technical Education Society, which challenged an order rejecting its application for Section 12AB registration due to delays. The society had initially applied for registration under Section 12A in 2008 but misplaced the certificate. In 2019, it sought a duplicate certificate and later re-applied for registration in 2022. Despite having valid registration from April 2022, the society’s subsequent application led to an order of rejectio...
