https://www.taxtmi.com/highlights?id=41613 Registration u/s 12A - Condonation of delay - Ignorance of law is no excuse. The provision of Section 12A, being a beneficial provision to the Assessee, requires strict interpretation. Therefore, the Assessee should have been in a position to explain the delay, which is more than 18 years in the instant case. en-us Mon, 24 Sep 2018 16:20:25 +0530 Mon, 24 Sep 2018 16:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41613 Registration u/s 12A - Condonation of delay - Ignorance of law is no excuse. The provision of Section 12A, being a beneficial provision to the Assessee, requires strict interpretation. Therefore, the Assessee should have been in a position to explain the delay, which is more than 18 years in the instant case. Highlights Income Tax Mon, 24 Sep 2018 16:20:25 +0530 https://www.taxtmi.com/highlights?id=41613