Retrospective registration u/s. 12A not granted as cogent reason for belated application not provided

Maheswara Educational Society Vs Director of Income Tax Exemptions (Telangana High Court) Telangana High Court held that granting registration under section 12A retrospectively is not permissible as cogent reasons not provided for belated filing of application for registration under section 12A. Accordingly, appeal dismissed. Facts- The present appeal has been filed by the appellant. Notably, vide the said impugned order, the ITAT has dismissed an appeal filed by the appellant against the order of Director of Income Tax (Exemptions), Hyderabad dated 25.01.2005, refusing to grant registration u...