https://www.taxtmi.com/caselaws?id=774589 ITAT Ahmedabad allowed the appeal regarding rejection of registration application under Section 12A(1)(ac)(v). The tribunal held that CIT(E) possessed power to condone delay in filing registration applications under the newly inserted proviso to Section 12A(1)(ac)(vi). The matter was remanded to CIT(E) with directions to first consider the condonation application and provide proper hearing opportunity to the assessee. The assessee was directed to file a condonation application explaining the delay before CIT(E). en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774589 ITAT Ahmedabad allowed the appeal regarding rejection of registration application under Section 12A(1)(ac)(v). The tribunal held that CIT(E) possessed power to condone delay in filing registration applications under the newly inserted proviso to Section 12A(1)(ac)(vi). The matter was remanded to CIT(E) with directions to first consider the condonation application and provide proper hearing opportunity to the assessee. The assessee was directed to file a condonation application explaining the delay before CIT(E). Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774589