Allowing the appeal of the revenue the Court held that ; failure to dispose of the application for registration by granting or refusing registration before the expiry of the period of six months, provided under S.12AA(2) of the Act, did not result in deemed grant of registration. CIT v. Muzafar Nagar Development Authority ( 2015) 372 ITR 209 (FB) (All) (HC) is applied .( AY. 2008 -09)
CIT v. Shri Awadh Bihari Shri Ram Lok Vikas Sansthan. (2018) 404 ITR 640 (All) (HC)
S. 12AA : Procedure for registration –Trust or institution- Failure to dispose of application before expiry of 6 Months does not result in deemed grant of registration.