https://www.taxtmi.com/caselaws?id=384788 The ITAT Bangalore condoned a 52-day delay in the Assessee's appeals against orders refusing approval under Section 80G(5)(vi) and registration under Section 12AA(1)(b)(ii) of the Income Tax Act, 1961, due to lack of awareness about appealability. The Tribunal directed the grant of registration under Section 12A, disagreeing with the CIT(E)'s view that the Trust had commercial intentions, and emphasized the Trust's charitable educational purpose. Consequently, the Tribunal also granted approval under Section 80G, as it was contingent upon the registration under Section 12A, thereby allowing both appeals in favor of the Assessee. en-us Fri, 15 Mar 2019 00:00:00 +0530 Mon, 11 Nov 2024 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384788 The ITAT Bangalore condoned a 52-day delay in the Assessee's appeals against orders refusing approval under Section 80G(5)(vi) and registration under Section 12AA(1)(b)(ii) of the Income Tax Act, 1961, due to lack of awareness about appealability. The Tribunal directed the grant of registration under Section 12A, disagreeing with the CIT(E)'s view that the Trust had commercial intentions, and emphasized the Trust's charitable educational purpose. Consequently, the Tribunal also granted approval under Section 80G, as it was contingent upon the registration under Section 12A, thereby allowing both appeals in favor of the Assessee. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384788