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    <title>Authority&#039;s Delay in Rule 11AA(6) Affects Assessee&#039;s Section 12A Registration and 80G(5)(vi) Approval, Causing Unjust Hardship.</title>
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    <description>Eligibility of registration u/s 12A - approval u/s 80G(5)(vi) - The competent authority should have acted vigilantly to pass an appropriate order in the matter within the prescribed time as per sub-rule (6) of the Rule 11AA of the Rules and having not done so, the competent authority has put the assessee in a helpless and embarrassing situation which caused jeopardy against the assessee for no reason or good cause - AT</description>
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      <description>Eligibility of registration u/s 12A - approval u/s 80G(5)(vi) - The competent authority should have acted vigilantly to pass an appropriate order in the matter within the prescribed time as per sub-rule (6) of the Rule 11AA of the Rules and having not done so, the competent authority has put the assessee in a helpless and embarrassing situation which caused jeopardy against the assessee for no reason or good cause - AT</description>
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