https://www.taxtmi.com/caselaws?id=417222 The Tribunal granted the appeal of the assessee, overturning the rejection of the application for registration under Section 12AA of the Act. The Tribunal found the reasons for the delay in filing the appeal to be genuine and condoned the delay. It held that the rejection of registration based solely on tax compliance issues was incorrect, emphasizing that registration under Section 12AA is distinct from assessing income or tax payment matters. The Tribunal directed the CIT(Exemption) to grant registration to the assessee from the date of application. en-us Mon, 10 Jan 2022 00:00:00 +0530 Tue, 18 Jan 2022 08:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417222 The Tribunal granted the appeal of the assessee, overturning the rejection of the application for registration under Section 12AA of the Act. The Tribunal found the reasons for the delay in filing the appeal to be genuine and condoned the delay. It held that the rejection of registration based solely on tax compliance issues was incorrect, emphasizing that registration under Section 12AA is distinct from assessing income or tax payment matters. The Tribunal directed the CIT(Exemption) to grant registration to the assessee from the date of application. Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417222