https://www.taxtmi.com/caselaws?id=168461 The Allahabad HC ruled that the petitioner society should be deemed registered under Section 12AA of the Income Tax Act, despite the delay by the Income Tax Authorities in deciding the application. The court emphasized the importance of timely decision-making by the authorities and applied the doctrine of purposive interpretation to prevent undue hardship to the assessee. This decision underscores the need to protect taxpayers' interests and prevent arbitrary actions by tax authorities, ensuring that legislative intent is upheld. en-us Thu, 03 Apr 2008 00:00:00 +0530 Tue, 19 Dec 2023 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168461 The Allahabad HC ruled that the petitioner society should be deemed registered under Section 12AA of the Income Tax Act, despite the delay by the Income Tax Authorities in deciding the application. The court emphasized the importance of timely decision-making by the authorities and applied the doctrine of purposive interpretation to prevent undue hardship to the assessee. This decision underscores the need to protect taxpayers' interests and prevent arbitrary actions by tax authorities, ensuring that legislative intent is upheld. Case-Laws Income Tax Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168461