ITAT Jaipur on 12AB Registration: Delay Due to Illness Condoned, Case Restored

Saraswati Shiksha Samiti Vs CIT (Exemption) (ITAT Jaipur) The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) dealt with Saraswati Shiksha Samiti’s appeal challenging the rejection of its application for registration under Section 12AB of the Income-tax Act, 1961, and seeking condonation of a delay of 524 days in filing the appeal. The assessee, an educational society registered since 1979, was granted provisional registration under Section 12A in 2021 and later filed for regular registration under Section 12AB in March 2023. The Commissioner of Income Tax (Exemption) [CIT(E)] rejec...