https://www.taxtmi.com/caselaws?id=456085 The tribunal overturned the CIT(Exemptions)'s rejection of the application for final registration under section 12A(1)(ac)(iii) of the Income Tax Act, clarifying that there is no restriction on applying before the six-month period from the expiry of provisional registration. The tribunal directed the CIT(Exemptions) to reconsider the application, emphasizing the need for timely submission, either within six months of activity commencement or at least six months before provisional registration expiry. The decision allowed the appeal for statistical purposes, providing a detailed interpretation of the timing requirements for final registration applications. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 25 Jun 2024 19:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456085 The tribunal overturned the CIT(Exemptions)'s rejection of the application for final registration under section 12A(1)(ac)(iii) of the Income Tax Act, clarifying that there is no restriction on applying before the six-month period from the expiry of provisional registration. The tribunal directed the CIT(Exemptions) to reconsider the application, emphasizing the need for timely submission, either within six months of activity commencement or at least six months before provisional registration expiry. The decision allowed the appeal for statistical purposes, providing a detailed interpretation of the timing requirements for final registration applications. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456085