https://www.taxtmi.com/caselaws?id=380427 The ITAT condoned an 878-day delay in filing the appeal, as the reasons were beyond the assessee's control. The Tribunal then set aside the order rejecting registration under section 12AA of the Income Tax Act, 1961, determining that the assessee's activities were charitable, focusing on promoting Cricket in Chhattisgarh. The Tribunal directed the CIT (Exemption) to grant registration, aligning with precedents that recognized similar activities as non-commercial and charitable. Consequently, the assessee's appeal was allowed, affirming the charitable nature of its objectives and activities. en-us Thu, 16 May 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380427 The ITAT condoned an 878-day delay in filing the appeal, as the reasons were beyond the assessee's control. The Tribunal then set aside the order rejecting registration under section 12AA of the Income Tax Act, 1961, determining that the assessee's activities were charitable, focusing on promoting Cricket in Chhattisgarh. The Tribunal directed the CIT (Exemption) to grant registration, aligning with precedents that recognized similar activities as non-commercial and charitable. Consequently, the assessee's appeal was allowed, affirming the charitable nature of its objectives and activities. Case-Laws Income Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380427