https://www.taxtmi.com/caselaws?id=437023 The Tribunal condoned a 192-day delay in filing the appeal due to lockdown restrictions. It ruled that the assessee, engaged in seed certification, was entitled to exemption under section 10(23C)(vi) of the Income Tax Act, based on a Supreme Court decision. Consequently, the Tribunal directed the Revenue Authorities to grant exemption under section 11, despite prior denial and cancellation of registration under section 12A, which had been upheld by the High Court. The Tribunal's decision was influenced by legal precedents affirming the charitable nature of the assessee's activities. en-us Fri, 21 Apr 2023 00:00:00 +0530 Wed, 18 Dec 2024 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437023 The Tribunal condoned a 192-day delay in filing the appeal due to lockdown restrictions. It ruled that the assessee, engaged in seed certification, was entitled to exemption under section 10(23C)(vi) of the Income Tax Act, based on a Supreme Court decision. Consequently, the Tribunal directed the Revenue Authorities to grant exemption under section 11, despite prior denial and cancellation of registration under section 12A, which had been upheld by the High Court. The Tribunal's decision was influenced by legal precedents affirming the charitable nature of the assessee's activities. Case-Laws Income Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437023