https://www.taxtmi.com/caselaws?id=414965 The Tribunal condoned the delay in filing the appeal due to the COVID-19 pandemic, admitting it for adjudication. It found that the rejection of the application seeking registration under Section 12AA was not adequately reasoned, remanding the matter for fresh examination. The Tribunal directed the authority to consider the appellant's submissions and provide a reasonable opportunity for clarification. The appeal was allowed for statistical purposes. en-us Tue, 02 Nov 2021 00:00:00 +0530 Mon, 22 Nov 2021 06:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414965 The Tribunal condoned the delay in filing the appeal due to the COVID-19 pandemic, admitting it for adjudication. It found that the rejection of the application seeking registration under Section 12AA was not adequately reasoned, remanding the matter for fresh examination. The Tribunal directed the authority to consider the appellant's submissions and provide a reasonable opportunity for clarification. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414965