https://www.taxtmi.com/caselaws?id=769177 The Telangana HC dismissed an appeal by an educational society seeking registration under Section 12A with retrospective effect from 1989. The society argued delay was justified due to work pressure from expansion activities and claimed registration was unnecessary until gross receipts exceeded Rs.1 crore threshold under Section 10(23C)(iii ad). The HC found the explanations contradictory and insufficient to justify the delay, noting the society took inconsistent positions regarding the necessity of registration. The court held the grounds raised were not cogent enough to condone the delay in seeking registration. en-us Wed, 09 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769177 The Telangana HC dismissed an appeal by an educational society seeking registration under Section 12A with retrospective effect from 1989. The society argued delay was justified due to work pressure from expansion activities and claimed registration was unnecessary until gross receipts exceeded Rs.1 crore threshold under Section 10(23C)(iii ad). The HC found the explanations contradictory and insufficient to justify the delay, noting the society took inconsistent positions regarding the necessity of registration. The court held the grounds raised were not cogent enough to condone the delay in seeking registration. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769177