https://www.taxtmi.com/caselaws?id=760560 Whether an application for registration is 'deemed granted' if not decided within six months under Section 12AA(2) was addressed by reference to Supreme Court and Allahabad High Court rulings; the reasoning is that Parliament did not create a deeming fiction and therefore non-decision within six months does not operate as deemed registration. The legal basis rests on statutory interpretation and binding precedent, distinguishing earlier authorities where necessary. The operative effect is that the claim of automatic registration on expiry of six months is rejected and the Revenue s position is upheld. en-us Mon, 21 Oct 2024 00:00:00 +0530 Tue, 10 Feb 2026 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760560 Whether an application for registration is 'deemed granted' if not decided within six months under Section 12AA(2) was addressed by reference to Supreme Court and Allahabad High Court rulings; the reasoning is that Parliament did not create a deeming fiction and therefore non-decision within six months does not operate as deemed registration. The legal basis rests on statutory interpretation and binding precedent, distinguishing earlier authorities where necessary. The operative effect is that the claim of automatic registration on expiry of six months is rejected and the Revenue s position is upheld. Case-Laws Income Tax Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760560