https://www.taxtmi.com/caselaws?id=754364 An application for final registration under section 12A(1)(ac)(iii) is not barred merely because provisional registration is still in force, where it is filed at the earliest permissible stage under the statutory timeline. The provision fixes the outer limit for filing final registration in Form 10AB, but does not make an application premature simply because the provisional period has not expired. Rejection solely on that ground was therefore unsustainable, the order was set aside, and the matter was restored for fresh consideration and grant of registration if otherwise admissible. en-us Wed, 06 Mar 2024 00:00:00 +0530 Sat, 30 Aug 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754364 An application for final registration under section 12A(1)(ac)(iii) is not barred merely because provisional registration is still in force, where it is filed at the earliest permissible stage under the statutory timeline. The provision fixes the outer limit for filing final registration in Form 10AB, but does not make an application premature simply because the provisional period has not expired. Rejection solely on that ground was therefore unsustainable, the order was set aside, and the matter was restored for fresh consideration and grant of registration if otherwise admissible. Case-Laws Income Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754364