In Brief
The Commissioner of Income Tax challenged the High Court's view that an application for registration under Section 12AA of the Income Tax Act is deemed registered if the Income Tax Department does not respond within six months. The Supreme Court upheld the High Court's position but clarified that deemed registration takes effect from the date six months after the application is made, not from the date of application itself. For the respondent organization, whose application was dated 24 February 2003, the deemed registration was held to take effect from 24 August 2003.
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