Non-disposal of Section 12AA application within six months not results in deemed grant of registration

CIT  Vs Awadh Bihari Ram Lok Vikas Sansthan (Allahabad High Court- Lucknow Bench)

(i) non-disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under section 12AA(2) of the Income Tax Act, 1961 would not result in deemed grant of registration ; and

(ii) the judgment of the Division Bench of this court in Society for the Promotion of

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