Kerala HC confirms ITAT
order, holds that failure to consider assessee trust's application for
registration within stipulated period of 6 months would result in deemed grant
of registration, but such registration is effective from date of expiry of 6
months from application date; HC finds Revenue’s request to interpret relevant
provisions as done by Full Bench of Allahabad HC in Muzafar Nagar Development Authority
(wherein it was held that non-disposal of application cannot result into deemed
registration) as persuasive; However observes that it was obliged to follow SC
decision upholding Allahabad HC decision in Society for the promotion of
Education, Adventure Sport & Conservation of Environment, holds that “The
opinion as expressed by the Allahabad High Court, regarding deemed registration
.. having not been differed from by the Hon'ble Supreme Court in the Civil
Appeal; the declaration by the High Court assumes the authority of a precedent
by the Hon'ble Supreme Court on the principles of doctrine of merger”; Reject
Revenue’s contention that SC decision is not declaration of law as it was based
on concession from Department Counsel, notes that only apprehension raised by
Department before SC was about effective date of deemed registration; Also
takes note of CBDT Instruction No. 16/2015 which stated that requirement to
pass order granting or rejecting registration within 6 months is a mandatory
requirement.:HC
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