Automatic Registration of Trust u/s 12AA if Application Not Disposed of Within 6 Months – SC

Non disposal of an application for registration before the expiry of six months as provided u/s 12AA (2) results in deemed grant of registration–Hon’ble SC

The short issue is with regard to the deemed registration of an application under Section 12AA of the Income Tax Act. The High Court has taken the view that once an application is made under the said provision and in case the same is not responded to within six months, it would be taken that the application is registered under the provision

CIT vs. Society For The Promotion Of Education, Adventure Sport & Conservation Of Environment (Supreme Court)