https://www.taxtmi.com/caselaws?id=65847 The Tribunal allowed the appeal, directing the Commissioner of Income-tax (CIT) to grant registration under section 12A for the assessment years 2002-03 and 2003-04, effective from 1-4-2001. It emphasized the importance of considering the reasons for the delay in filing the application and issuing a decision based on the case's merits. The Tribunal referenced legal precedents and instructed the CIT to re-examine the application, ensuring a fair and just outcome. en-us Fri, 09 Feb 2007 00:00:00 +0530 Fri, 18 Feb 2011 19:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65847 The Tribunal allowed the appeal, directing the Commissioner of Income-tax (CIT) to grant registration under section 12A for the assessment years 2002-03 and 2003-04, effective from 1-4-2001. It emphasized the importance of considering the reasons for the delay in filing the application and issuing a decision based on the case's merits. The Tribunal referenced legal precedents and instructed the CIT to re-examine the application, ensuring a fair and just outcome. Case-Laws Income Tax Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65847