Case Law Details
CIT Vs TBI Education Trust (Kerala High Court)
Where application for registration under section 12A of Income Tax Act, 1961 is not disposed of by either accepting or refusing it within six months as per provisions of section 12AA(2), the registration would be deemed to applicable from date of expiry of six months from date of application.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
The only issue arising in the aforesaid case is whether there could be a deemed registration under Section 12A of the Income Tax Act, 1961. The question of law framed in the memorandum is as follows:
Whether, on the facts and in the circumstances of the case the Tribunal is right in law and with jurisdiction in deeming the application as being condoned and in directing the CIT to condone delay and to grant registration under Section 12A of the I.T Act?
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