COMMISSIONER OF INCOME TAX, KANPUR&ORS. vs SOCIETY FOR THE PROMN.OF EDN.,ALLAHABAD

The Supreme Court clarified that under Section 12AA of the Income Tax Act, if an application for registration is not responded to within six months, it is deemed registered. The Court held that the registration for the respondent's application would take effect from 24.08.2003, thereby addressing concerns regarding the effective date of registration. The appeal was disposed of with no order as to costs, leaving other legal questions open.