https://www.taxtmi.com/caselaws?id=118312 The Tribunal allowed the appeal, modifying the Director of Income-tax (Exemptions)'s order to grant registration under section 12A from 1-4-1989. The Tribunal found the reasons provided by the assessee for the delay in seeking registration to be genuine and sufficient, emphasizing the continued exemption under section 10(23) as a valid reason. The Tribunal held that the Director should have exercised discretion and granted registration based on the valid reasons presented by the assessee. en-us Fri, 28 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 17:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118312 The Tribunal allowed the appeal, modifying the Director of Income-tax (Exemptions)'s order to grant registration under section 12A from 1-4-1989. The Tribunal found the reasons provided by the assessee for the delay in seeking registration to be genuine and sufficient, emphasizing the continued exemption under section 10(23) as a valid reason. The Tribunal held that the Director should have exercised discretion and granted registration based on the valid reasons presented by the assessee. Case-Laws Income Tax Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118312