https://www.taxtmi.com/caselaws?id=467732 Minor delay in filing the assessee's appeals was condoned on showing sufficient cause, with no mala fides or prejudice to the Revenue. For assessment year 2011-12, exemption under sections 11 and 12 was held available where registration under section 12AA existed and the proviso to section 12A(2) applied to pending assessments, so the matter was remitted to the Assessing Officer for computation and admissible relief. For assessment year 2017-18, exemption was not denied merely because the return was filed under section 139(4) after the due date; the matter was again remitted for verification of application and accumulation of income and fresh computation. en-us Fri, 18 Oct 2024 00:00:00 +0530 Tue, 31 Mar 2026 11:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467732 Minor delay in filing the assessee's appeals was condoned on showing sufficient cause, with no mala fides or prejudice to the Revenue. For assessment year 2011-12, exemption under sections 11 and 12 was held available where registration under section 12AA existed and the proviso to section 12A(2) applied to pending assessments, so the matter was remitted to the Assessing Officer for computation and admissible relief. For assessment year 2017-18, exemption was not denied merely because the return was filed under section 139(4) after the due date; the matter was again remitted for verification of application and accumulation of income and fresh computation. Case-Laws Income Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467732