Allowing the appeal of the assessee the Tribunal held that ;since, in instant case, CIT(E) failed to dispose of assessee’s application within prescribed period of six months without any justifiable reason, registration would be deemed to have been granted from date of inception of assessee-University. Accordingly the  impugned order  granting registration from prospective date , i.e. from 1-4-2016   was to be set aside and, Commissioner was to be directed to grant registration with effect from 1-4-1998 .