- (1.) Leave granted.
(2.) There is no appearance on behalf of the sole respondent despite service of notice and adjournment sought for on a couple of occasions earlier.
(3.) The short issue is with regard to the deemed registration of an application under Section 12AA of the Income Tax Act. The High Court has taken the view that once an application is made under the said provision and in case the same is not responded to within six months, it would be taken that the application is registered under the provision.;