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Non-disposal of application for registration u/s 12AA within six months didn’t result in “Deemed Registration”
Case Law Details
- Case Name
- CIT Vs Dr. Kasliwal Medical Care & Research Foundation (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All High Courts, Bombay High Court
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CIT Vs Dr. Kasliwal Medical Care & Research Foundation (Bombay High Court)
Conclusion: Non-disposal of application for registration u/s 12AA(2) within a period of six months would not result in deemed grant of registration as Parliament had carefully and advisedly not provided for such deeming fiction.
Held: Assessee was a public trust running a pediatric hospital, filed an application in Form No. 10A requesting registration of the assessee u/s 12A. The registration was however, refused by the CIT. When the matter reached the Tribunal, it was held that as the CIT did not pass an order gran...
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