Deemed Registration if CIT fails to dispose off sec. 12AA application within 6 months

Visvesvaraya Technological University Vs CIT (Exemptions) (ITAT Bangalore)

Assessee has moved an application for registration under section 12A on 25.05.1999, but this application was not disposed of by the CIT and it was kept pending and assessee was persuaded by the Revenue to file another application for registration. Vide letter dated 2 1.01.2002, the assessee has also requested the CIT to grant registration under section 12A on the basis of its application filed on 25.05.1999 w.e.f. 01.04.1998 and delay in filing of a

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