{"id":59681,"date":"2026-04-28T08:57:50","date_gmt":"2026-04-28T03:27:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-dr-kasliwal-medical-care-and-research-foundation-2024-168-taxmann-com-91-2025-481-itr-392-bom-hc\/"},"modified":"2026-04-28T08:57:50","modified_gmt":"2026-04-28T03:27:50","slug":"cit-v-dr-kasliwal-medical-care-and-research-foundation-2024-168-taxmann-com-91-2025-481-itr-392-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-dr-kasliwal-medical-care-and-research-foundation-2024-168-taxmann-com-91-2025-481-itr-392-bom-hc\/","title":{"rendered":"CIT v. Dr. Kasliwal Medical Care and Research Foundation [2024] 168 taxmann.com 91 \/ (2025) 481 ITR 392 (Bom) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that\u00a0 section 12AA(2) does not recognize any deeming fiction, that an application for registration under section 12A is deemed to be granted, if it is not disposed of within six months. Therefore, Tribunals order granting registration to assessee on ground that Commissioner had not passed order within stipulated period of six months was not valid. Appeal of revenue was allowed.(AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Rejection of registration after prescribed period of six months-Cannot result in deemed grant of registration-Tribunal not justified in granting assessee deemed registration. [S. 12A, 12AA(2)(iii), 260A] <\/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-59681","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fwB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59681","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=59681"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59681\/revisions"}],"predecessor-version":[{"id":59682,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59681\/revisions\/59682"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}