https://www.taxtmi.com/caselaws?id=421017 The ITAT condoned the 838-day delay in filing the appeal, prioritizing substantial justice over technicality. The rejection of approval under section 12AA(1)(b)(ii) was overturned, with the ITAT directing fresh adjudication by the CIT(E) considering the genuine charitable activities of the assessee. Registration under section 12AA was granted subsequently, emphasizing the importance of post-application vigilance to meet CIT(E)'s requirements. The judgment highlights the significance of compliance and diligence in securing registration benefits under the Income Tax Act. en-us Wed, 13 Apr 2022 00:00:00 +0530 Fri, 15 Apr 2022 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421017 The ITAT condoned the 838-day delay in filing the appeal, prioritizing substantial justice over technicality. The rejection of approval under section 12AA(1)(b)(ii) was overturned, with the ITAT directing fresh adjudication by the CIT(E) considering the genuine charitable activities of the assessee. Registration under section 12AA was granted subsequently, emphasizing the importance of post-application vigilance to meet CIT(E)'s requirements. The judgment highlights the significance of compliance and diligence in securing registration benefits under the Income Tax Act. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421017