https://www.taxtmi.com/caselaws?id=437608 The Tribunal allowed the appeal filed by the assessee due to a delay in filing the appeal during the COVID-19 pandemic and the rejection of registration under section 12AA of the Income Tax Act, 1961. The Tribunal found that the Commissioner erred in not considering the documents submitted by the assessee and remitted the matter back for reconsideration, directing the Commissioner to provide another opportunity for the assessee to submit its case for registration. The order denying registration was set aside, and the matter was remitted for reevaluation based on the documents and submissions provided by the assessee. en-us Thu, 27 Apr 2023 00:00:00 +0530 Wed, 10 May 2023 08:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437608 The Tribunal allowed the appeal filed by the assessee due to a delay in filing the appeal during the COVID-19 pandemic and the rejection of registration under section 12AA of the Income Tax Act, 1961. The Tribunal found that the Commissioner erred in not considering the documents submitted by the assessee and remitted the matter back for reconsideration, directing the Commissioner to provide another opportunity for the assessee to submit its case for registration. The order denying registration was set aside, and the matter was remitted for reevaluation based on the documents and submissions provided by the assessee. Case-Laws Income Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437608