Granting or refusing registration shall be passed before expiry of 6 months from the end of month in which the application received under section 12A: says Bangalore ITAT.

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Granting or refusing registration shall be passed before expiry of 6 months from the end of month in which the application received under section 12A: says Bangalore ITAT.

In Visvesvaraya Technological University Vs CIT (Exemptions) (ITAT Bangalore) revenue failed to dispose off the application for registration under section 12A of Income Tax Act 1961 within a period of 6 months. The same issue arises in case of CIT vs. Society for promotion of Education (supra) the Apex Court gave the judgement that if application is filed under section 12A for grant of registration and the same was not responded within stipulated period of 6 months, application for registration was deemed to be allowed.

Applying the provisions of case CIT vs. Society for promotion of Education (supra) the Bangalore ITAT disposed off the order of CIT and direct to grant registration from the date of application under section 12A of Income Tax Act 1961.

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