Harshit Foundation Sehmalpur Jalalpur Jaunpur vs Commissioner of Income Tax Faizabad

Bench: 2 — <UNKNOWN>, <UNKNOWN>

In Brief

The Supreme Court dismissed a special leave petition challenging the High Court's decision on tax registration under Section 12AA(2) of the Income Tax Act, 1961. The issue was whether failing to decide a registration application within six months results in automatic (deemed) registration. The Court upheld the High Court's finding that since the Act contains no provision for deemed registration on non-decision within the statutory period, no such registration occurs simply by the passage of time. The Court agreed with prior High Court authority on this interpretation."

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Income Tax Registration Deemed Registration Charitable Organizations

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