https://www.taxtmi.com/caselaws?id=456294 The ITAT allowed the Revenue's appeal, emphasizing the necessity of compliance with statutory requirements for claiming deductions under the Income Tax Act. Despite the assessee's valid registration under section 12AA, the Tribunal remanded the case for fresh adjudication, instructing the AO to consider condonation petitions regarding late filing and Form No. 10B submission. en-us Thu, 19 Oct 2023 00:00:00 +0530 Sat, 13 Jul 2024 21:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456294 The ITAT allowed the Revenue's appeal, emphasizing the necessity of compliance with statutory requirements for claiming deductions under the Income Tax Act. Despite the assessee's valid registration under section 12AA, the Tribunal remanded the case for fresh adjudication, instructing the AO to consider condonation petitions regarding late filing and Form No. 10B submission. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456294