https://www.taxtmi.com/caselaws?id=256802 The High Court upheld the Tribunal's decision to dismiss the appeals for registration under section 12A of the Income-tax Act, 1961, filed by the Kerala Cricket Association. The Court found that the appellant failed to provide a satisfactory explanation for the delay in filing the appeal and lacked valid circumstances for retrospective registration prior to April 1, 2006. Consequently, the Court confirmed the assessment orders for the period 2001-02 to 2005-06, leading to the dismissal of the appeals. en-us Fri, 31 Oct 2014 00:00:00 +0530 Thu, 11 Apr 2019 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256802 The High Court upheld the Tribunal's decision to dismiss the appeals for registration under section 12A of the Income-tax Act, 1961, filed by the Kerala Cricket Association. The Court found that the appellant failed to provide a satisfactory explanation for the delay in filing the appeal and lacked valid circumstances for retrospective registration prior to April 1, 2006. Consequently, the Court confirmed the assessment orders for the period 2001-02 to 2005-06, leading to the dismissal of the appeals. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256802