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2010 (12) TMI 962 - KARNATAKA HIGH COURTCondonation of delay - no sufficient cause was shown for such delay - rejection order of this matter was taken up before the Tribunal wherein Tribunal held that the explanation for belated application under Section 12A was to be accepted and delay should be condoned. It also held that registration should be granted from the inception of the trust i.e., from 1.4.1999 retrospectively - Held that:- Rejection of the application of 2005 was on the ground that Director of Tax (Exemption) had rejected the application in 2002 and similarly the reason for allowing the condonation of delay,thus present appeal has to be disposed of by remanding the matter back to the tribunal to dispose appeal afresh, appeal is disposed of. Also make it clear that tribunal shall consider the application dated 21.9.2006 for registration under Section 12A of the Act only from 2002-03 onwards and all contentions are kept open.
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