Pursuant to the direction of the Tribunal , the CIT has passed the order once again rejecting the application for registration . On appeal the Tribunal held that once the application was not decided within the period of six months of the act after the judgement of the ITAT dated 12 -1 -2011 the assessee became entitle for registration under  section 12AA and also approval under section 80G of the Act. On appeal by the Revenue  allowing the appeal the Court held that any decision taken afresh in pursuance to directions of the appellate authority   the period of limitation of six months is not applicable . (ITA No. 3 of 2014 dt 23 -8 -2022)