https://www.taxtmi.com/caselaws?id=273132 The Tribunal granted registration to the Trust with effect from 31st January 1997, despite the delay in filing the application under section 12A(a) of the Income-tax Act. The delay was attributed to the trustees' lack of knowledge and control over the situation, which was considered a bona fide mistake. The Tribunal emphasized that delays could be condoned if sufficient cause was shown, and in this case, the trustees' backgrounds justified their unawareness of legal complexities. The Commissioner's procedural lapse in not providing the assessee with an opportunity to be heard led to the quashing of the order and the direction to grant registration from the initial date. en-us Wed, 10 Jul 2002 00:00:00 +0530 Thu, 07 Jun 2018 16:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273132 The Tribunal granted registration to the Trust with effect from 31st January 1997, despite the delay in filing the application under section 12A(a) of the Income-tax Act. The delay was attributed to the trustees' lack of knowledge and control over the situation, which was considered a bona fide mistake. The Tribunal emphasized that delays could be condoned if sufficient cause was shown, and in this case, the trustees' backgrounds justified their unawareness of legal complexities. The Commissioner's procedural lapse in not providing the assessee with an opportunity to be heard led to the quashing of the order and the direction to grant registration from the initial date. Case-Laws Income Tax Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273132