2010 (12) TMI 962

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....ent appeal pertains to the application filed by the respondent/trust for registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') seeking condonation of delay for the period between 10.1.1980 and 1.4.2001. Apparently similar application under Section 12A of the Act was filed for registration on 9.1.2002 and the same came to be considered by the Director of ....

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....lear that registration granted cannot be valid for a particular period and issue of registration on fresh application would depend entirely upon the activity carried on by the institution apart from consideration of other materials required to be considered for issuance of such registration.   3. In that view of the matter, we are of the view that DIT (Exemptions) will have to consider the a....

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....nation for belated application under Section 12A of the Act 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. This order of the Tribunal is under challenge by revenue before us.   5. As the rejection of the application of 2005 was on the ground that Director of Tax (Exemption)....