Authority's Delay in Rule 11AA(6) Affects Assessee's Section 12A Registration and 80G(5)(vi) Approval, Causing Unjust Hardship.

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....Eligibility of registration u/s 12A - approval u/s 80G(5)(vi) - The competent authority should have acted vigilantly to pass an appropriate order in the matter within the prescribed time as per sub-rule (6) of the Rule 11AA of the Rules and having not done so, the competent authority has put the assessee in a helpless and embarrassing situation which caused jeopardy against the assessee for no reason or good cause - AT....