https://www.taxtmi.com/caselaws?id=396502 The Tribunal allowed the appeal of the Bar Council of Delhi, directing the CIT (E) to grant registration under section 12AA and exemption under section 80G. The rejection of the registration application was overturned as the Bar Council's activities were deemed charitable, meeting the criteria of general public utility. The Tribunal accepted the condonation of a 2-day filing delay due to unforeseen circumstances and clarified that financial statements for FY 2018-19 were not mandatory for registration. The decision emphasized compliance with the object clause of the institution and the charitable nature of the appellant's activities. en-us Thu, 02 Jul 2020 00:00:00 +0530 Mon, 28 Dec 2020 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396502 The Tribunal allowed the appeal of the Bar Council of Delhi, directing the CIT (E) to grant registration under section 12AA and exemption under section 80G. The rejection of the registration application was overturned as the Bar Council's activities were deemed charitable, meeting the criteria of general public utility. The Tribunal accepted the condonation of a 2-day filing delay due to unforeseen circumstances and clarified that financial statements for FY 2018-19 were not mandatory for registration. The decision emphasized compliance with the object clause of the institution and the charitable nature of the appellant's activities. Case-Laws Income Tax Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396502