https://www.taxtmi.com/caselaws?id=180003 The Tribunal held that non-consideration within the specified time would result in deemed grant of registration under section 12AA of the Income-tax Act, 1961. Consequently, the Commissioner was directed to grant registration u/s 12AA. As the denial of approval u/s 80G was based on the denial of registration u/s 12AA, and since registration was granted, the Commissioner was directed to approve u/s 80G. Therefore, both appeals of the assessee were allowed. en-us Wed, 07 Aug 2013 00:00:00 +0530 Tue, 15 Mar 2016 10:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180003 The Tribunal held that non-consideration within the specified time would result in deemed grant of registration under section 12AA of the Income-tax Act, 1961. Consequently, the Commissioner was directed to grant registration u/s 12AA. As the denial of approval u/s 80G was based on the denial of registration u/s 12AA, and since registration was granted, the Commissioner was directed to approve u/s 80G. Therefore, both appeals of the assessee were allowed. Case-Laws Income Tax Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180003