https://www.taxtmi.com/caselaws?id=799132 The proviso to Section 12A(1)(ac), effective from 1 October 2024, empowers the Principal Commissioner or Commissioner to condone delay in filing Form No. 10AB for regularisation of provisional registration where reasonable cause is established. An application filed after the prescribed period cannot be rejected solely as time-barred without examining that statutory discretion. A bona fide misunderstanding regarding the duration of provisional registration may require consideration as reasonable cause, although a substantial delay must be specifically assessed by the competent authority. Strict-compliance principles do not override an express statutory power to condone delay. en-us Thu, 13 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799132 The proviso to Section 12A(1)(ac), effective from 1 October 2024, empowers the Principal Commissioner or Commissioner to condone delay in filing Form No. 10AB for regularisation of provisional registration where reasonable cause is established. An application filed after the prescribed period cannot be rejected solely as time-barred without examining that statutory discretion. A bona fide misunderstanding regarding the duration of provisional registration may require consideration as reasonable cause, although a substantial delay must be specifically assessed by the competent authority. Strict-compliance principles do not override an express statutory power to condone delay. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799132