Supreme Court of India · 2016-02-16
Commissioner Of Income Tax, ... vs Society For The Promn.Of ...
- Citation / case number
- AIRONLINE 2016 SC 710
- Court
- Supreme Court of India
- Petitioner
- Commissioner Of Income Tax, ...
- Respondent
- Society For The Promn.Of ...
- Bench
- Rohinton Fali Nariman, Kurian Joseph
Judgment text excerpt
The Supreme Court clarified that under Section 12AA of the Income Tax Act, an application is deemed registered if not responded to within six months. The Court rejected the apprehension that the registration would only take effect after six months from the application date, confirming it would take effect from 24.08.2003. The appeal was disposed of without costs, leaving other legal questions open.