https://www.taxtmi.com/caselaws?id=467785 Delay of 43 days in filing the appeal was condoned on a liberal, justice-oriented view after the explanation that the school staff was engaged in examinations and the appeal was filed at the start of the new session. On the substantive issue, registration under section 12A granted during pendency of the earlier year's assessment attracted the proviso to section 12A(2), making sections 11 and 12 available for that year, subject to verification that the objects and activities remained unchanged. The exemption claim was therefore remitted to the Assessing Officer for factual verification and consequential relief as admissible. en-us Fri, 27 Dec 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467785 Delay of 43 days in filing the appeal was condoned on a liberal, justice-oriented view after the explanation that the school staff was engaged in examinations and the appeal was filed at the start of the new session. On the substantive issue, registration under section 12A granted during pendency of the earlier year's assessment attracted the proviso to section 12A(2), making sections 11 and 12 available for that year, subject to verification that the objects and activities remained unchanged. The exemption claim was therefore remitted to the Assessing Officer for factual verification and consequential relief as admissible. Case-Laws Income Tax Fri, 27 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467785