https://www.taxtmi.com/caselaws?id=62946 The Tribunal ruled in favor of the assessee, holding that the delay in granting registration under section 12A was unreasonable and not the fault of the assessee. The Tribunal deemed the registration effective from the date of filing, granting the benefit of section 11 for both assessment years. Consequently, the order under section 263 was quashed, and the appeals were allowed. en-us Tue, 14 Dec 1999 00:00:00 +0530 Tue, 25 Jan 2011 17:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62946 The Tribunal ruled in favor of the assessee, holding that the delay in granting registration under section 12A was unreasonable and not the fault of the assessee. The Tribunal deemed the registration effective from the date of filing, granting the benefit of section 11 for both assessment years. Consequently, the order under section 263 was quashed, and the appeals were allowed. Case-Laws Income Tax Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62946