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<h1>Supreme Court: Section 12AA Application Deemed Registered After 6 Months</h1> <h3>Commissioner of Income Tax, Kanpur & Others Versus Society For The Promn. of Edn., Allahabad</h3> The Supreme Court clarified that the application under Section 12AA of the Income Tax Act would be deemed registered if there is no response within six ... Deemed registration under Section 12AA - 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 - Held that:- In order to disabuse any apprehension, we make it clear that the registration of the application under Section 12AA of the Income Tax Act in the case of the respondent shall take effect from 24.08.2003 as the date of application made. The Supreme Court granted leave in a case regarding deemed registration of an application under Section 12AA of the Income Tax Act. The High Court's view was that if there is no response within six months, the application is deemed registered. The Court clarified that in this case, registration would be effective from 24.08.2003. The appeal was disposed of with no order as to costs.