https://www.taxtmi.com/caselaws?id=218322 A bona fide mistake in approaching the wrong forum, combined with lack of timely guidance, was treated as sufficient cause for delay in filing a registration application under section 12AA. The tribunal applied a liberal and pragmatic construction of limitation principles, emphasising that they should advance substantial justice rather than defeat a meritorious claim on technical grounds. On that basis, the delay was condoned and the matter was remitted to the tax authority for fresh consideration of the registration application on merits, with an opportunity of hearing and consideration of registration from the date of creation of the trust if legally permissible. en-us Wed, 06 Jun 2012 00:00:00 +0530 Sat, 10 Nov 2012 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218322 A bona fide mistake in approaching the wrong forum, combined with lack of timely guidance, was treated as sufficient cause for delay in filing a registration application under section 12AA. The tribunal applied a liberal and pragmatic construction of limitation principles, emphasising that they should advance substantial justice rather than defeat a meritorious claim on technical grounds. On that basis, the delay was condoned and the matter was remitted to the tax authority for fresh consideration of the registration application on merits, with an opportunity of hearing and consideration of registration from the date of creation of the trust if legally permissible. Case-Laws Income Tax Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218322