https://www.taxtmi.com/caselaws?id=361537 The Tribunal allowed the appeal in favor of the appellant, a university seeking registration under section 12A of the Income Tax Act, 1961. The Tribunal held that the university, engaged in charitable activities since its establishment, was entitled to retrospective registration from 01.04.1998, despite the CIT(E) granting registration prospectively from 01.04.2016. The delay in processing the application was attributed to the CIT's inaction, leading to a potential miscarriage of justice if retrospective registration was denied. The Tribunal directed the CIT to grant registration from the university's inception date. en-us Mon, 04 Jun 2018 00:00:00 +0530 Thu, 07 Jun 2018 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361537 The Tribunal allowed the appeal in favor of the appellant, a university seeking registration under section 12A of the Income Tax Act, 1961. The Tribunal held that the university, engaged in charitable activities since its establishment, was entitled to retrospective registration from 01.04.1998, despite the CIT(E) granting registration prospectively from 01.04.2016. The delay in processing the application was attributed to the CIT's inaction, leading to a potential miscarriage of justice if retrospective registration was denied. The Tribunal directed the CIT to grant registration from the university's inception date. Case-Laws Income Tax Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361537