https://www.taxtmi.com/caselaws?id=771943 The Tribunal allowed appeals challenging the rejection of tax registration applications. It found the CIT (Exemption) erred by not considering the new proviso to section 12A allowing delay condonation and failing to provide the assessee an opportunity to explain the delay. The matter was remanded for fresh consideration, with directions to evaluate the reasonable cause for delay and provide a hearing before passing new orders. en-us Tue, 27 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771943 The Tribunal allowed appeals challenging the rejection of tax registration applications. It found the CIT (Exemption) erred by not considering the new proviso to section 12A allowing delay condonation and failing to provide the assessee an opportunity to explain the delay. The matter was remanded for fresh consideration, with directions to evaluate the reasonable cause for delay and provide a hearing before passing new orders. Case-Laws Income Tax Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771943