https://www.taxtmi.com/caselaws?id=422631 The appeals filed by the assessee against the rejection of applications for registration under sections 12AA and 80G(5)(vi) of the Act were admitted despite a delay of 172 days, considering the extended limitation period due to the Covid-19 pandemic. The Tribunal allowed the withdrawal of a mistakenly filed application for registration under section 12AA, which was deemed unnecessary. Consequently, the denial of registration under section 80G was modified following the withdrawal of the application under section 12AA. The importance of understanding legal provisions and ensuring accurate submissions for registration applications is emphasized in this judgment. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 19 May 2022 08:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422631 The appeals filed by the assessee against the rejection of applications for registration under sections 12AA and 80G(5)(vi) of the Act were admitted despite a delay of 172 days, considering the extended limitation period due to the Covid-19 pandemic. The Tribunal allowed the withdrawal of a mistakenly filed application for registration under section 12AA, which was deemed unnecessary. Consequently, the denial of registration under section 80G was modified following the withdrawal of the application under section 12AA. The importance of understanding legal provisions and ensuring accurate submissions for registration applications is emphasized in this judgment. Case-Laws Income Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422631