Registration u/s 12A - Condonation of delay - Ignorance of law ...

Court Denies 18-Year Delay Condonation for Section 12A Registration Due to Insufficient Justification and Ignorance of Law.

September 24, 2018

Case Laws     Income Tax     HC

Registration u/s 12A - Condonation of delay - Ignorance of law is no excuse. The provision of Section 12A, being a beneficial provision to the Assessee, requires strict interpretation. Therefore, the Assessee should have been in a position to explain the delay, which is more than 18 years in the instant case.

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