https://www.taxtmi.com/caselaws?id=386770 The High Court upheld the Tribunal's decision favoring the assessee due to the delay in passing the Commissioner's order, granting deemed registration under section 80G(5) of the Income-tax Act, 1961. Despite the rejection of the application by the Commissioner based on irregularities in account maintenance and grant utilization, the High Court focused on the limitation issue, emphasizing that the registration would stand even if the merits were decided against the assessee. The matter was restored for fresh consideration based on questions raised on merits, addressing the legal implications of recognition under section 80G. en-us Fri, 04 Oct 2019 00:00:00 +0530 Mon, 07 Oct 2019 22:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386770 The High Court upheld the Tribunal's decision favoring the assessee due to the delay in passing the Commissioner's order, granting deemed registration under section 80G(5) of the Income-tax Act, 1961. Despite the rejection of the application by the Commissioner based on irregularities in account maintenance and grant utilization, the High Court focused on the limitation issue, emphasizing that the registration would stand even if the merits were decided against the assessee. The matter was restored for fresh consideration based on questions raised on merits, addressing the legal implications of recognition under section 80G. Case-Laws Income Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386770