https://www.taxtmi.com/caselaws?id=399447 The Court dismissed the appeal challenging the grant of retrospective registration under Section 12AA of the Income Tax Act, upholding the decision to grant registration from 01.4.2011 based on the second application in 2011. The Court found no substantial question of law, as the appellant's abandonment of the first application and subsequent filing of a fresh application justified the Commissioner of Income Tax's decision. The appeal was dismissed without costs awarded. en-us Mon, 05 Oct 2020 00:00:00 +0530 Sat, 10 Oct 2020 16:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399447 The Court dismissed the appeal challenging the grant of retrospective registration under Section 12AA of the Income Tax Act, upholding the decision to grant registration from 01.4.2011 based on the second application in 2011. The Court found no substantial question of law, as the appellant's abandonment of the first application and subsequent filing of a fresh application justified the Commissioner of Income Tax's decision. The appeal was dismissed without costs awarded. Case-Laws Income Tax Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399447