ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Society for Advancing Rural Development through President/Authorized Representative Girish Yadav v. Principal Chief Commissioner of Income Tax, New Delhi and another
Writ Tax No. 63 of 2022 ·
Supplied court order; no reported citation stated
The writ was finally disposed of with a direction to decide the Section 12AA application within four weeks from 30 March 2022. Revenue counsel was to communicate the order forthwith without waiting for its certified copy.
Division Bench · Devendra Kumar Upadhyaya · Subhash Vidyarthi
1. Facts of the case
The Society confined its prayer to an expeditious decision on its pending application under Section 12AA. Counsel for both parties were heard.
2. Discussion by the Hon’ble Court
The Court treated the confined prayer as innocuous and directed the competent Income Tax authority to act on the pending application.
3. Judicial decision
The writ was finally disposed of with a direction to decide the Section 12AA application within four weeks from 30 March 2022. Revenue counsel was to communicate the order forthwith without waiting for its certified copy.
4. Outcome / in whose favour
The Society obtained a deadline for a decision; registration itself was not granted by this order.
5. AKHB REVIEW POINT
Preserve the four-week clock running from the order date and the express immediate-communication direction. Do not substitute a certified-copy trigger or infer approval, deemed registration or completed compliance.
Source and verification
Complete supplied one-page original read and visually inspected; original PDF bytes verified by SHA-256. Only source-identified provisions and assessment years are recorded. No PAN is stated. Subsequent treatment and current law have not been cleared.
Source SHA-256: 7a12c9b4edc9631baf7ba124174dec23e6dc9023c2ac752394b7ab2f94cf050d
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-20. Subsequent proceedings and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.