https://www.taxtmi.com/caselaws?id=234396 The appeal was filed against the denial of registration under section 12AA and initial exemption under section 80G. Despite a delay of 1,093 days in filing the appeal, attributed to communication difficulties, the Tribunal admitted the appeal for consideration. The Tribunal ruled that only the Commissioner could dispose of registration applications under section 12AA, invalidating a communication from the Income Tax Officer. Consequently, the Tribunal directed the Commissioner to grant registration and exemption under section 80G, resulting in a favorable outcome for the assessee with both appeals allowed. en-us Tue, 26 Mar 2013 00:00:00 +0530 Tue, 15 Apr 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234396 The appeal was filed against the denial of registration under section 12AA and initial exemption under section 80G. Despite a delay of 1,093 days in filing the appeal, attributed to communication difficulties, the Tribunal admitted the appeal for consideration. The Tribunal ruled that only the Commissioner could dispose of registration applications under section 12AA, invalidating a communication from the Income Tax Officer. Consequently, the Tribunal directed the Commissioner to grant registration and exemption under section 80G, resulting in a favorable outcome for the assessee with both appeals allowed. Case-Laws Income Tax Tue, 26 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234396