https://www.taxtmi.com/caselaws?id=753024 ITAT Ahmedabad condoned a 4-year delay in filing appeal against denial of registration under sections 12A and 80G, citing the assessee's operation in a remote village with limited resources and no mala fide intention. The CIT had denied registration to an educational trust, claiming it was primarily running a profitable business through collection of meal, hostel, and admission fees. ITAT restored the matter to CIT for de-novo consideration, noting the trust's residential boarding model and provisional registration granted for subsequent years. The exemption under section 11 was also restored to the Assessing Officer for reconsideration following the registration determination. en-us Mon, 20 May 2024 00:00:00 +0530 Thu, 23 May 2024 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753024 ITAT Ahmedabad condoned a 4-year delay in filing appeal against denial of registration under sections 12A and 80G, citing the assessee's operation in a remote village with limited resources and no mala fide intention. The CIT had denied registration to an educational trust, claiming it was primarily running a profitable business through collection of meal, hostel, and admission fees. ITAT restored the matter to CIT for de-novo consideration, noting the trust's residential boarding model and provisional registration granted for subsequent years. The exemption under section 11 was also restored to the Assessing Officer for reconsideration following the registration determination. Case-Laws Income Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753024