https://www.taxtmi.com/caselaws?id=248394 The ITAT Lucknow allowed both appeals, reversing the denial of registration u/s. 12AA and approval u/s. 80G. The delay in decision-making process by the Commissioner of Income Tax led to the deemed grant of registration, following the principle established in a previous case. The ITAT directed the Commissioner to promptly issue the approval of registration, emphasizing the interpretation of the law regarding the deemed grant of registration. Consequently, with the grant of registration u/s. 12AA, the denial of approval u/s. 80G was reversed, and the Commissioner was directed to grant the approval. en-us Fri, 28 Jun 2013 00:00:00 +0530 Wed, 11 Jun 2014 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248394 The ITAT Lucknow allowed both appeals, reversing the denial of registration u/s. 12AA and approval u/s. 80G. The delay in decision-making process by the Commissioner of Income Tax led to the deemed grant of registration, following the principle established in a previous case. The ITAT directed the Commissioner to promptly issue the approval of registration, emphasizing the interpretation of the law regarding the deemed grant of registration. Consequently, with the grant of registration u/s. 12AA, the denial of approval u/s. 80G was reversed, and the Commissioner was directed to grant the approval. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248394