Deemed grant of registration under Section 12AA

CIT Vs Gettwell Health and Education Samiti (Rajasthan High Court) Where the Commissioner does not pass any order even after six months from receipt of Tribunal’s order remitting the matter to him, the registration under section 12AA will be deemed to have been granted. This is subject to exercise of Commissioner’s power under Section 12AA(3) of the Act in appropriate cases. FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT This Appeal under Section 260A of the Income Tax Act, 1961 (for short ‘the Act’) has been filed by the Revenue against judgment dated 28.09.2018 passed by the Income Tax...