https://www.taxtmi.com/caselaws?id=68292 The Tribunal allowed the appeal, condoning the delay in filing the application for registration under Section 12A and directed the CIT to grant registration to the applicant with effect from the assessment year 2003-04. The Tribunal found that the applicant's activities were charitable in nature and fell under the definition of "advancement of any other object of general public utility" under Section 2(15) of the Income Tax Act, 1961. The Tribunal also held that the delay in filing the audit report should not disqualify the applicant from claiming exemption under Sections 11 and 12 of the Act. en-us Fri, 22 Dec 2006 00:00:00 +0530 Thu, 13 Jun 2013 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68292 The Tribunal allowed the appeal, condoning the delay in filing the application for registration under Section 12A and directed the CIT to grant registration to the applicant with effect from the assessment year 2003-04. The Tribunal found that the applicant's activities were charitable in nature and fell under the definition of "advancement of any other object of general public utility" under Section 2(15) of the Income Tax Act, 1961. The Tribunal also held that the delay in filing the audit report should not disqualify the applicant from claiming exemption under Sections 11 and 12 of the Act. Case-Laws Income Tax Fri, 22 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68292