https://www.taxtmi.com/caselaws?id=248498 The Tribunal ruled in favor of the appellant, directing the Commissioner to grant registration under section 12A of the Income-tax Act, deeming it approved. The Tribunal emphasized the necessity of registration for claiming exemption under section 11. The matter was remanded to the Assessing Officer to reassess the exemption claim post-registration approval. Additionally, the Tribunal condoned a 10-day delay in filing the appeal, admitting it for hearing based on the explanations provided by the appellant regarding the delay. en-us Thu, 29 May 2014 00:00:00 +0530 Wed, 11 Jun 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248498 The Tribunal ruled in favor of the appellant, directing the Commissioner to grant registration under section 12A of the Income-tax Act, deeming it approved. The Tribunal emphasized the necessity of registration for claiming exemption under section 11. The matter was remanded to the Assessing Officer to reassess the exemption claim post-registration approval. Additionally, the Tribunal condoned a 10-day delay in filing the appeal, admitting it for hearing based on the explanations provided by the appellant regarding the delay. Case-Laws Income Tax Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248498