Non-disposal of application for registration u/s 12AA within six months didn’t result in “Deemed Registration”

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, i

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