SUPREME COURT: EVEN IF THE REGISTRATION APPLICATION IS NOT DECIDED WITHIN SIX MONTHS U/SEC 12AA OF THE INCOME TAX ACT NO DEEMED REGISTRATION WILL BE THERE
02 May 2022 05:43 AM IST
The Supreme Court in the case Harshit Foundation Sehmalpur Jalalpur Jaunpur vs Commissioner of Income Tax Faizabad, the court observed that where the registration application under Section 12AA of the Income Tax Act, 1961, is not decided within six months than there shall not be any deemed registration even if