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The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular registration. The Tribunal found the activities of the Bar Association to be charitable and consistent, despite the delay in applying. The Tribunal criticized the incorrect procedure of granting provisional registration and subsequent denial of regular registration. The Tribunal deemed the application for regular registration to be within the extended time limit set by the Board. The Tribunal directed the Exemption Commissioner to grant registration u/s 80G(5)(iii) to the assessee, as the activities remained unchanged. The earlier registration u/s 80G(5)(vi) was cancelled due to a change in law. The Tribunal allowed the appeal of the assessee.
The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular registration. The Tribunal found the activities of the Bar Association to be charitable and consistent, despite the delay in applying. The Tribunal criticized the incorrect procedure of granting provisional registration and subsequent denial of regular registration. The Tribunal deemed the application for regular registration to be within the extended time limit set by the Board. The Tribunal directed the Exemption Commissioner to grant registration u/s 80G(5)(iii) to the assessee, as the activities remained unchanged. The earlier registration u/s 80G(5)(vi) was cancelled due to a change in law. The Tribunal allowed the appeal of the assessee.
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