https://www.taxtmi.com/caselaws?id=799413 Delayed filing of Form No. 10AB for regularisation of provisional registration under section 12AB may be condoned where the Commissioner is satisfied that reasonable cause exists under the first proviso to section 12A(1)(ac). Lack of awareness of revised procedural requirements and administrative oversight may constitute bona fide reasons where no benefit resulted from delay. The available statutory discretion, filing extensions, and principles of substantial justice support condonation. Regular-registration applications should then receive fresh consideration, including consideration of the amended memorandum of association. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799413 Delayed filing of Form No. 10AB for regularisation of provisional registration under section 12AB may be condoned where the Commissioner is satisfied that reasonable cause exists under the first proviso to section 12A(1)(ac). Lack of awareness of revised procedural requirements and administrative oversight may constitute bona fide reasons where no benefit resulted from delay. The available statutory discretion, filing extensions, and principles of substantial justice support condonation. Regular-registration applications should then receive fresh consideration, including consideration of the amended memorandum of association. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799413