(i) whether non disposal of 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 result in deemed grant of
registration.
(ii) Whether the Division Bench judgment of this Court
in the case of Society for the Promotion of Education,
Adventure Sport & Conservation of Environment (supra)
holding that the effect of non consideration of the
application for registration within the time fixed by
Section 12AA(2) would be deemed grant of registration,
is legally correct.
Regards
Prarthana Jalan
__._,_.___
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