https://www.taxtmi.com/circulars?id=9870 Applications for registration under 12A(a) must be filed with the concerned CC/CIT in Delhi, Bombay, Calcutta and Madras; the CC/CIT retains discretion to admit belated applications. Commissioners of Income-tax must admit applications under 12A(a) following established procedure and should not refuse admission on the ground that eligibility for exemption under sec. 11 is questionable, deferring substantive eligibility queries to a later stage. en-us Fri, 16 Feb 1990 00:00:00 +0530 Thu, 09 Jun 2011 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9870 Applications for registration under 12A(a) must be filed with the concerned CC/CIT in Delhi, Bombay, Calcutta and Madras; the CC/CIT retains discretion to admit belated applications. Commissioners of Income-tax must admit applications under 12A(a) following established procedure and should not refuse admission on the ground that eligibility for exemption under sec. 11 is questionable, deferring substantive eligibility queries to a later stage. Circulars Income Tax Fri, 16 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9870