https://www.taxtmi.com/caselaws?id=215772 The Tribunal allowed the appeal, recognizing the appellant as a charitable trust and granting registration under Section 12A of the Income Tax Act. The delay in filing the appeal was condoned due to reasons provided by the assessee. The rejection of registration was overturned as the Tribunal found the appellant's activities to be predominantly charitable, despite some commercial elements. The issue of deemed registration due to non-action by the CIT was remanded for verification. Grounds of appeal No. 1 were allowed, while grounds No. 2 and 3 were allowed for statistical purposes. en-us Fri, 29 Jun 2012 00:00:00 +0530 Fri, 17 Aug 2012 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215772 The Tribunal allowed the appeal, recognizing the appellant as a charitable trust and granting registration under Section 12A of the Income Tax Act. The delay in filing the appeal was condoned due to reasons provided by the assessee. The rejection of registration was overturned as the Tribunal found the appellant's activities to be predominantly charitable, despite some commercial elements. The issue of deemed registration due to non-action by the CIT was remanded for verification. Grounds of appeal No. 1 were allowed, while grounds No. 2 and 3 were allowed for statistical purposes. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215772