Deemed Section 12AA registration of Trust if no Registration Refusal within 6 Months

Jaibharat Mandal Ramlila and Dharmshala Society Vs ITO (ITAT Delhi) Learned counsel for the assessee insisted that in the absence of any order of refusal of registration by the Competent Authority, the assessee trust may be treated as deemed to have been registered u/s 12AA of the Act. In support of this deposition learned counsel relied on various case laws. Learned counsel for the assessee relied on the judgment of Hon’ble Supreme Court rendered in the case of CIT Vs. Society for Promotion of Education Adventure Sports and Conservation of Environment (2016) 382 ITR 6 (SC). Reliance was mad...