https://www.taxtmi.com/caselaws?id=428547 The appeals filed by the assessee were initially found to be time-barred, but due to the Covid period and relaxation granted by the Supreme Court, the delay was condoned. The Provisional Registration granted to the public Charitable Trust was challenged as it did not align with the requirements of section 12AB of the Income Tax Act. The Tribunal directed the authority to reconsider the application and grant registration in accordance with the law. The appeals were allowed for statistical purposes, emphasizing the importance of proper application of tax provisions for the trust's registration. en-us Wed, 07 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 08:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428547 The appeals filed by the assessee were initially found to be time-barred, but due to the Covid period and relaxation granted by the Supreme Court, the delay was condoned. The Provisional Registration granted to the public Charitable Trust was challenged as it did not align with the requirements of section 12AB of the Income Tax Act. The Tribunal directed the authority to reconsider the application and grant registration in accordance with the law. The appeals were allowed for statistical purposes, emphasizing the importance of proper application of tax provisions for the trust's registration. Case-Laws Income Tax Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428547