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    <title>REGISTRATION U/S. 12AA OF I.T. ACT.</title>
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    <description>The operative rule is that section 12AA(2) mandates that an order granting or refusing registration be passed within six months from the end of the month in which the application was received; if a tribunal directs reconsideration and a fresh application is filed in compliance, the six month period begins anew from that fresh filing date.</description>
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      <description>The operative rule is that section 12AA(2) mandates that an order granting or refusing registration be passed within six months from the end of the month in which the application was received; if a tribunal directs reconsideration and a fresh application is filed in compliance, the six month period begins anew from that fresh filing date.</description>
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