Technical Rejection of U/s 12AB Application Set Aside for Fresh Examination

Shri Hans Maharaj Trust Vs CIT (Exemptions) (ITAT Mumbai) 12AB Registration Can’t Be Denied on Technical Objections Alone: ITAT Mumbai Condones Delay & Restores Trust’s Case  Mumbai ‘  ITAT  condoned a delay of 11 days in filing the appeal and set aside the order passed by the CIT(E) rejecting the Trust’s application for registration u/s 12AB. The delay was explained by the Assessee on account of serious illness and hospitalisation of the authorised Chartered Accountant, supported by a discharge summary, which the Tribunal accepted as constituting sufficient cause. On merits, th...