https://www.taxtmi.com/caselaws?id=775214 ITAT Pune set aside CIT Exemption's rejection of registration application under section 12A(1)(ac) filed on 24.09.2024, which was deemed beyond prescribed time limits. Following precedent in Mitcon Forum for Social Development case and citing newly inserted proviso to section 12A(1)(ac)(vi) empowering PCIT/CIT to condone delays for reasonable cause, the tribunal remanded the matter back to CIT Exemption with directions to treat application as filed within time and decide afresh after providing reasonable hearing opportunity. The assessee was directed to respond to notices and produce relevant documents without seeking adjournments, failing which CIT Exemption may pass appropriate orders as per law. en-us Mon, 26 May 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775214 ITAT Pune set aside CIT Exemption's rejection of registration application under section 12A(1)(ac) filed on 24.09.2024, which was deemed beyond prescribed time limits. Following precedent in Mitcon Forum for Social Development case and citing newly inserted proviso to section 12A(1)(ac)(vi) empowering PCIT/CIT to condone delays for reasonable cause, the tribunal remanded the matter back to CIT Exemption with directions to treat application as filed within time and decide afresh after providing reasonable hearing opportunity. The assessee was directed to respond to notices and produce relevant documents without seeking adjournments, failing which CIT Exemption may pass appropriate orders as per law. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775214