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Deemed Registration U/s. 12AA if not granted or refused by CIT within 6 Months
Case Law Details
- Case Name
- CIT Vs Sahitya Sadawart Samiti (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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The short issue is with regard to the deemed registration of an application under section 12AA of the Income Tax Act. The High Court has taken the view that once an application is made under the said provision and in case the same is not responded to within six months, it would be taken that the application is registered under the provision.
Full Text of the High Court Judgment / Order is as follows:-
Since identical question of law and facts are involved in these appeals hence they are decided by this common judgment.
2. By way of these appeals, the appellant has assailed the judgment and ...
