https://www.taxtmi.com/caselaws?id=221502 The High Court set aside the Tribunal's order assuming registration for the Trust due to a delay in processing the application under Section 12AA of the Income Tax Act. The Court clarified that there is no deemed registration and remitted the matter back to the Commissioner for a fresh decision. The Court emphasized that the time frame for passing registration orders is directory, not mandatory, directing the Commissioner to provide the Trust with a fair opportunity for further proceedings. en-us Wed, 27 Feb 2013 00:00:00 +0530 Tue, 02 Jul 2013 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221502 The High Court set aside the Tribunal's order assuming registration for the Trust due to a delay in processing the application under Section 12AA of the Income Tax Act. The Court clarified that there is no deemed registration and remitted the matter back to the Commissioner for a fresh decision. The Court emphasized that the time frame for passing registration orders is directory, not mandatory, directing the Commissioner to provide the Trust with a fair opportunity for further proceedings. Case-Laws Income Tax Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221502