Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Form No. 10A filed beyond the prescribed time for registration under section 12A(1)(ac)(i) may be condoned by the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax, since CBDT has clarified that this authority is empowered to admit delayed applications where reasonable cause exists. The clarification was issued to avoid denial of registration to eligible trusts or institutions solely because of delayed filing. It applies to cases where the condonation request is pending or is filed on or after the date of the Circular.
Form No. 10A filed beyond the prescribed time for registration under section 12A(1)(ac)(i) may be condoned by the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax, since CBDT has clarified that this authority is empowered to admit delayed applications where reasonable cause exists. The clarification was issued to avoid denial of registration to eligible trusts or institutions solely because of delayed filing. It applies to cases where the condonation request is pending or is filed on or after the date of the Circular.
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