https://www.taxtmi.com/caselaws?id=421919 The Supreme Court affirmed that there is no provision for deemed registration under Section 12AA (2) of the Income Tax Act, 1961 if the registration application is not decided within the prescribed six-month period. The Court dismissed the Special Leave Petition, upholding the decision and agreeing with the interpretation of the High Court in Commissioner of Income Tax vs. Muzafar Nagar Development Authority [ITA 348 of 2008]. en-us Fri, 22 Apr 2022 00:00:00 +0530 Mon, 10 Oct 2022 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421919 The Supreme Court affirmed that there is no provision for deemed registration under Section 12AA (2) of the Income Tax Act, 1961 if the registration application is not decided within the prescribed six-month period. The Court dismissed the Special Leave Petition, upholding the decision and agreeing with the interpretation of the High Court in Commissioner of Income Tax vs. Muzafar Nagar Development Authority [ITA 348 of 2008]. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421919