https://www.taxtmi.com/caselaws?id=250693 The appeal was dismissed by the Tribunal due to the trust's failure to justify the delay in applying for registration under Section 12AA of the Income Tax Act. The Tribunal found no grounds for condonation of the delay as the trust had not applied for registration before 31.5.2007 despite being constituted in 2000. The appellant's argument for registration from the assessment year 2001-02 was rejected, and the Tribunal upheld its decision, stating that no substantial questions of law were raised, leading to the dismissal of the appeal for lack of merit. en-us Mon, 28 Jul 2014 00:00:00 +0530 Fri, 22 Aug 2014 08:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250693 The appeal was dismissed by the Tribunal due to the trust's failure to justify the delay in applying for registration under Section 12AA of the Income Tax Act. The Tribunal found no grounds for condonation of the delay as the trust had not applied for registration before 31.5.2007 despite being constituted in 2000. The appellant's argument for registration from the assessment year 2001-02 was rejected, and the Tribunal upheld its decision, stating that no substantial questions of law were raised, leading to the dismissal of the appeal for lack of merit. Case-Laws Income Tax Mon, 28 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250693