https://www.taxtmi.com/caselaws?id=274848 The High Court upheld the Tribunal's decision to condone the delay in filing the application for registration under Section 12A of the Income Tax Act, 1961 for the major port trust. The Court emphasized the trust's entitlement to registration considering its historical context and strategic importance. The Revenue's appeal challenging the condonation of the delay was dismissed, with the Court finding no justification to interfere with the Tribunal's decision. en-us Tue, 07 Oct 2014 00:00:00 +0530 Fri, 07 Sep 2018 07:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274848 The High Court upheld the Tribunal's decision to condone the delay in filing the application for registration under Section 12A of the Income Tax Act, 1961 for the major port trust. The Court emphasized the trust's entitlement to registration considering its historical context and strategic importance. The Revenue's appeal challenging the condonation of the delay was dismissed, with the Court finding no justification to interfere with the Tribunal's decision. Case-Laws Income Tax Tue, 07 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274848