ITAT Delhi Condones 719-day Delay, Remands 12A Registration Application

Sankatmochan Jan Kalyan Seva Samiti Vs ITO (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT) Delhi has provided Sankatmochan Jan Kalyan Seva Samiti a fresh opportunity to secure registration under Section 12A of the Income Tax Act, 1961, by remanding its application back to the Commissioner of Income Tax (Exemptions) (CIT(E)). The Samiti’s appeal, filed against the CIT(E)’s rejection of its Section 12A application, faced an initial hurdle due to a significant delay of 719 days. The assessee attributed this delay to the ill health of its managing person and sought condonation. T...