12a/aa registration

Earlier we used to think that once the time period mentioned in the section has lapsed the entity is deemed to be registered 

But there have been several judgements saying that this time is only of recommandatory nature and it should not be deemed that trust is registered.

(It should also not be deemed that registeration has been cancelled and a reasonable oppourtinuity should be given before denying the registeration)

Some of the judgements include

" Commissioner of Income-tax Versus Karimangalam Onriya Pengal Semipu Amaipu Ltd.HIGH COURT OF MADRAS"

"Commissioner of Income-tax-I, Salem versus Sheela Christian Charitable Trust HIGH COURT OF MADRAS "

Do read this article

https://www.bcasonline.org/articles/artin.asp?1102