Dismissing the appeal of the revenue the Court held that donations was not required to be conducted by the CIT(E) at the time of grant of exemption. The Tribunal remanded the matter to the CIT(E). On remand the CIT (E) rejected the application for registration. Tribunal held that once the limitation prescribed under S.12AA of the Act is expired and the consequential default on the part of the CIT(E) in deciding the application would result in deemed grant of registration. On appeal High Court affirmed the order of the Tribunal. (AY. 2010-11 to 2014-15)
CIT(E) v. Gettwell Health and Education Samiti (2019) 419 ITR 353 (Raj.)(HC) Editorial : SLP is granted to the revenue , CIT(E) v. Gettwell Health And Education Samiti (2022) 284 Taxman 363 (SC)
S. 12AA : Procedure for registration–Trust or institution-Deemed registration-Tribunal allowing the registration to Trust-Held to be valid. [S. 254(1)]