https://www.taxtmi.com/caselaws?id=204183 The court dismissed the appeals, affirming that Krishi Upaj Mandi Samitis (K.U.M.S.) are eligible for registration under section 12A of the Income-tax Act, 1961. Consequently, they are entitled to exemptions under sections 11 and 12 of the Act. The court upheld the condonation of delays in filing for registration, emphasizing the charitable nature of K.U.M.S.' activities. The judgment referenced previous decisions from other courts, supporting the view that statutory bodies engaged in charitable activities are eligible for such registrations and exemptions. en-us Wed, 18 Aug 2010 00:00:00 +0530 Sat, 22 Dec 2012 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204183 The court dismissed the appeals, affirming that Krishi Upaj Mandi Samitis (K.U.M.S.) are eligible for registration under section 12A of the Income-tax Act, 1961. Consequently, they are entitled to exemptions under sections 11 and 12 of the Act. The court upheld the condonation of delays in filing for registration, emphasizing the charitable nature of K.U.M.S.' activities. The judgment referenced previous decisions from other courts, supporting the view that statutory bodies engaged in charitable activities are eligible for such registrations and exemptions. Case-Laws Income Tax Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204183