https://www.taxtmi.com/caselaws?id=467307 Proviso to clause (ac) of section 12A(1) permits the Principal Commissioner or Commissioner to condone delay in filing an application for registration where a reasonable cause is shown; the discretionary power requires consideration of factual materials, relevant documents and an opportunity of hearing. In the present facts provisional registration existed and the applicant filed with a short delay after an administrative relaxation; the Tribunal concludes the Commissioner has jurisdiction to condone delay and directs remand for fresh decision on merits, requiring the authority to consider the administrative circular and supporting material and to grant a reasonable hearing. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 18:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467307 Proviso to clause (ac) of section 12A(1) permits the Principal Commissioner or Commissioner to condone delay in filing an application for registration where a reasonable cause is shown; the discretionary power requires consideration of factual materials, relevant documents and an opportunity of hearing. In the present facts provisional registration existed and the applicant filed with a short delay after an administrative relaxation; the Tribunal concludes the Commissioner has jurisdiction to condone delay and directs remand for fresh decision on merits, requiring the authority to consider the administrative circular and supporting material and to grant a reasonable hearing. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467307