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    <title>2017 (2) TMI 394 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court ruled in favor of the appellant (Revenue) against the respondents (AHS Society) in a case concerning the condonation of delay in filing an application for registration under section 12A of the Income-tax Act, 1961. The Court found that the Tribunal erred in law by condoning the delay and granting retrospective registration. The Tribunal&#039;s decision was set aside, and the Commissioner&#039;s order granting registration from April 1, 2004, was restored. The appeal was allowed with costs.</description>
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    <pubDate>Wed, 06 Jul 2016 00:00:00 +0530</pubDate>
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      <title>2017 (2) TMI 394 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=338694</link>
      <description>The High Court ruled in favor of the appellant (Revenue) against the respondents (AHS Society) in a case concerning the condonation of delay in filing an application for registration under section 12A of the Income-tax Act, 1961. The Court found that the Tribunal erred in law by condoning the delay and granting retrospective registration. The Tribunal&#039;s decision was set aside, and the Commissioner&#039;s order granting registration from April 1, 2004, was restored. The appeal was allowed with costs.</description>
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      <pubDate>Wed, 06 Jul 2016 00:00:00 +0530</pubDate>
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