{"id":56058,"date":"2025-08-18T18:15:08","date_gmt":"2025-08-18T12:45:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-dr-kasliwal-medical-care-research-foundation-2024-168-taxmann-com-91-2025-343-ctr-295-2024-243-dtr-110-bomhc\/"},"modified":"2025-08-18T18:15:08","modified_gmt":"2025-08-18T12:45:08","slug":"cit-v-dr-kasliwal-medical-care-research-foundation-2024-168-taxmann-com-91-2025-343-ctr-295-2024-243-dtr-110-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-dr-kasliwal-medical-care-research-foundation-2024-168-taxmann-com-91-2025-343-ctr-295-2024-243-dtr-110-bomhc\/","title":{"rendered":"CIT v. Dr. Kasliwal Medical Care &#038; Research Foundation (2024) 168 Taxmann.com 91 \/ (2025) 343 CTR 295 \/ (2024) 243 DTR 110 (Bom)(HC)"},"content":{"rendered":"<p>The Court held that non-disposal of an application for registration within six months does not lead to a deemed grant of registration, as there is no deeming fiction in law under S. 12AA(2). Relying on <em>Harshit Foundation Sehmalpur v. CIT<\/em> (2022) 328 CTR \u00a0609(SC) and CIT v. \u00a0<em>Muzafar Nagar Development Authority <\/em>(2015) 275 CTR\u00a0 233 (FB) \u00a0(All)(HC), it was clarified that the law declared by the Supreme Court is binding under Art. 141 and that both \u00a0CIT v. <em>Society for Promotion of Education<\/em><em> \u00a0<\/em>Adventures Sport \u00a0(2016) 282 CTR 207\/ 382 ITR 6 (SC(and CIT v. <em>Harshit Foundation Sehmalpur (2022) 139 taxmann.com 55 <\/em><em>(<\/em><em>All<\/em><em>)(<\/em><em>HC)<\/em> \u00a0are reconcilable. Accordingly, Tribunal\u2019s order granting deemed registration was set aside. Section 12AA(2) does not recognise any deeming fiction\u00a0\u00a0 that\u00a0 an application for registration\u00a0 is deemed to be granted, if it is not disposed of within six months.\u00a0 Appeal of revenue was allowed.\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Non-disposal within six months-No deemed registration-Tribunal order set aside-Appeal of revenue was allowed. [S. 12AA(2), 260A, Art. 141, 142]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56058","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eAa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56058"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56058\/revisions"}],"predecessor-version":[{"id":56059,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56058\/revisions\/56059"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}