Sec. 12A & 12AA(2) of Income Tax Act, 1961— Charitable Purpose—Registration of trust - Non-disposal of an application for registration by granting or refusing registration before the expiry of six months as provided under s. 12AA (2) would not result in a deemed grant of registration.

Facts: Whether the Tribunal could have allowed the appeal filed by the assessee on the ground of not deciding the application for deemed registration filed under s. 12AA within the stipulated period of time as specified in sub-s. (2) of s. 12AA.

Held, that non-disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under s. 12AA (2) would not result in a deemed grant of registration.The impugned order passed by the Tribunal is hereby quashed and set aside and the matter is remitted to the Tribunal for the purpose of deciding the same on merits after giving an opportunity of hearing to the respondent-assessee. - CIT V/s ADDOR FOUNDATION - [2020] 315 CTR 101 (GUJ)