https://www.taxtmi.com/caselaws?id=276883 The court upheld the Tribunal's decision to grant registration under section 12A of the Income Tax Act to the assessee society. It found that the society's activities aligned with charitable purposes, particularly related to the Seed Act, and that all necessary formalities for registration were eventually fulfilled. The court emphasized that similar benefits had been granted to other institutions in different states, justifying the condonation of delays. Consequently, the appeal brought by the Department was dismissed, and the decision favored the assessee society. en-us Wed, 08 Feb 2017 00:00:00 +0530 Tue, 20 Nov 2018 07:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276883 The court upheld the Tribunal's decision to grant registration under section 12A of the Income Tax Act to the assessee society. It found that the society's activities aligned with charitable purposes, particularly related to the Seed Act, and that all necessary formalities for registration were eventually fulfilled. The court emphasized that similar benefits had been granted to other institutions in different states, justifying the condonation of delays. Consequently, the appeal brought by the Department was dismissed, and the decision favored the assessee society. Case-Laws Income Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276883