https://www.taxtmi.com/caselaws?id=411782 The ITAT Hyderabad condoned a 3-day delay in filing the Assessee's appeal due to the COVID pandemic, emphasizing substantial justice. The rejection of registration under section 12A was upheld as the Assessee's activities did not align with charitable criteria. The Tribunal directed a reevaluation by the CIT(E) to assess the Assessee's charitable activities for compliance with the law. The appeal was treated as allowed for statistical purposes, highlighting the importance of genuine charitable activities for registration under section 12AA. en-us Tue, 24 Aug 2021 00:00:00 +0530 Thu, 02 Sep 2021 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411782 The ITAT Hyderabad condoned a 3-day delay in filing the Assessee's appeal due to the COVID pandemic, emphasizing substantial justice. The rejection of registration under section 12A was upheld as the Assessee's activities did not align with charitable criteria. The Tribunal directed a reevaluation by the CIT(E) to assess the Assessee's charitable activities for compliance with the law. The appeal was treated as allowed for statistical purposes, highlighting the importance of genuine charitable activities for registration under section 12AA. Case-Laws Income Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411782