https://www.taxtmi.com/caselaws?id=175334 The Orissa HC ruled that the six-month period under Section 12AA(2) of the Income Tax Act, 1961, is directory, not mandatory, allowing authorities to process applications beyond this timeframe. The court criticized the authorities for negligence and undue harassment of the petitioner due to application misplacement. It ordered the application to be processed within six months, with registration, if granted, relating back to 2004. Additionally, the court imposed a cost of Rs. 5,000 on the Revenue for their careless conduct, payable to the All Orissa Tax Bar Association, underscoring the need for accountability and timely administrative action. en-us Tue, 09 May 2006 00:00:00 +0530 Thu, 07 Mar 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175334 The Orissa HC ruled that the six-month period under Section 12AA(2) of the Income Tax Act, 1961, is directory, not mandatory, allowing authorities to process applications beyond this timeframe. The court criticized the authorities for negligence and undue harassment of the petitioner due to application misplacement. It ordered the application to be processed within six months, with registration, if granted, relating back to 2004. Additionally, the court imposed a cost of Rs. 5,000 on the Revenue for their careless conduct, payable to the All Orissa Tax Bar Association, underscoring the need for accountability and timely administrative action. Case-Laws Income Tax Tue, 09 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175334