CIT (E) v. Addor Foundation (2020) 425 ITR 516/ 188 DTR 92/ 315 CTR 101/ 273 Taxman 455 (Guj) (HC)

S. 12AA : Procedure for registration –Trust or institution-Application not disposed of within six months — Registration cannot be deemed to be granted —interpretation of taxing statutes — Literal Interpretation- Meaning of deemed [ S.12AA(2) ]

Court held that the delay on the part of the Commissioner to consider an application can be remedied by recourse to the jurisdiction under article 226 of the Constitution of India. S. 12AA(2) of the Act does not provide for a legal fiction. Parliament has carefully and advisably not provided for a deeming fiction to the effect that an application for registration would be deemed to have been granted, if it is not disposed of within six months. The non-disposal of an application for registration by granting or refusing registration before the expiry of six months as provided under S.  12AA(2) of the Act would not result in a deemed grant of registration.