https://www.taxtmi.com/caselaws?id=238516 The Tribunal directed the Director of Income-tax (Exemption) to grant registration to the assessees under Section 12AA, considering the delay in filing appeals as marginal and reasonable. The rejection of applications for registration without examining the merits was found inconsistent with previous rulings, leading to the direction to grant registration after condoning delays. The activities of Agricultural Market Committees were deemed to align with "charitable purposes" based on legal precedents and essential services provided, resulting in the grant of registration to the assessees. Appeals were allowed, with some outright and others for statistical purposes. en-us Mon, 23 Sep 2013 00:00:00 +0530 Wed, 23 Oct 2013 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238516 The Tribunal directed the Director of Income-tax (Exemption) to grant registration to the assessees under Section 12AA, considering the delay in filing appeals as marginal and reasonable. The rejection of applications for registration without examining the merits was found inconsistent with previous rulings, leading to the direction to grant registration after condoning delays. The activities of Agricultural Market Committees were deemed to align with "charitable purposes" based on legal precedents and essential services provided, resulting in the grant of registration to the assessees. Appeals were allowed, with some outright and others for statistical purposes. Case-Laws Income Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238516