https://www.taxtmi.com/caselaws?id=120182 The appeal was allowed as the Tribunal determined that the delay in filing the application for registration under section 12A of the Income-tax Act should have been condoned. It was found that the trustees were not aware of the requirement to file within the prescribed period, and the delay was considered bona fide. Consequently, the provisions of sections 11 and 12 of the Income-tax Act were made applicable to the trust from its inception. en-us Thu, 04 May 2006 00:00:00 +0530 Tue, 17 Jul 2012 14:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120182 The appeal was allowed as the Tribunal determined that the delay in filing the application for registration under section 12A of the Income-tax Act should have been condoned. It was found that the trustees were not aware of the requirement to file within the prescribed period, and the delay was considered bona fide. Consequently, the provisions of sections 11 and 12 of the Income-tax Act were made applicable to the trust from its inception. Case-Laws Income Tax Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120182