Samode Charitable Trust formed under the Trust Deed on 1st May, 2018 filed an application for grant of registration u/s 12AA of the Act to the CIT (Exemption) on 13th May, 2018. The CIT (Exemption) did not pass any order

Official answer key: (B), (D). Official source note: Both options B/D are correct. Option B: As per section 12AA(2), Every order granting or refusing registration shall be passed before the expiry of six months from the end of the month in which the application was received. If no order has been passed, then it is considered as deemed registration has been granted. Option D: in the case of CIT v/s Society for the Promotion of Education, it has been held that If no order has been passed, then it is considered as deemed registration has been granted after the expiry of 6 months from the date of application.