12A Registration Denial Set Aside: ITAT Chandigarh Condones 424-Day Delay

Sarvhitkari Adhyatmik Kendra Vs CIT (Exemptions) (ITAT Chandigarh) The Chandigarh Bench of the Income Tax Appellate Tribunal considered an appeal against rejection of an application seeking registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961. The registration was denied by the Commissioner of Income Tax (Exemptions), Chandigarh, on the ground that the assessee had furnished only partial details as required, leading to rejection of the application. The assessee filed an appeal with a delay of 424 days, attributing the delay to a lapse on the part of its counsel and supported ...