No Deemed Registration U/s. 12A if no order passed within six months

CIT (Exemptions) Vs Addor Foundation (Gujarat High Court)

Effect of Non Passing of order within six months — Non-disposal of an application for registration by granting or refusing registration before expiry of six months as provided u/s 12AA(2) would not result in a demand grant of registration.

It was held that deemed registration cannot be granted on the ground that the application filed by the Trust under Section 12AA is not decided, for any good reason, within a period of six months from the date of filing.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. This Tax Appeal was ordered to be admitted on the following substantial questions of law :

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