2017 (7) TMI 1150

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....Mishra-II, Sidharth Dhaon, Alok Mathur, Manish Mishra for Appellant JUDGMENT: 1. Heard Sri Alok Mathur and Sri Manish Mishra for appellant. None has appeared on behalf of respondent, though notice was already issued by Registered post A.D. and we have perused office report dated 25.4.2017. Service upon respondent is deemed sufficient, therefore,we proceed to hear and decide this appeal af....

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....f application for registration by granting or refusing registration before the expiry of six months as provided u/s 12AA (2) of the Income Tax Act, 1961 would result in deemed grant of registration. (3) Whether in the facts and circumstances of the case and Hon'ble Income Tax Appellate Tribunal was correct in granting deemed registration u/s 12AA without appreciating the facts that power to....

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....ld result in deemed grant of registration;and (ii) Whether the Division Bench Judgment of this Court in the case of Society for the Promotion of Education Adventure Sport & Conservation of Environment v. CIT MANU/UP/0144/2008: (2008) 216 CTR (All) 167: (2008) 5 DTR (All) 329 holding that the effect of non-consideration of the application for registration within the time fixed by s. 12AA (2) wou....