No Deemed Registration u/s 12AB for 6-Month Delay in Passing Refusal Order: Bombay HC

The Bombay High Court ruled that there is no deemed registration under Section 12AB of the Income Tax Act for delays in passing refusal orders. The case involved a taxpayer who argued that the delay in processing their application for registration should result in deemed approval. However, the court held that the six-month delay in issuing the order does not automatically grant registration. The ruling clarifies that registration cannot be assumed simply because the authorities failed to respond within the stipulated time.