If the trust applies for registration u/s 12AA on 25th Feb 2018 and no registration order is passed in 6 months from the end of month in which application action is made
The section provides 6 months either to grant or reject registration of Trust from application date. This does not mean in the absence of any communication from ITax office, the trust is deemed to be registered.
As per case law - The Supreme Court, in CIT v. Society for Promotion of Education (2016) 382 ITR 6, It is deemed to be registered on 1st September 2019. Question is can exemption u/s 11 and 12 be claimed from AY 2019-20 (as application filed in PY 2018-2019) or from AY 2020-21 (as deemed to be registered with effect from PY 2019-20)?