6 results for “condonation of delay”+ Section 2(47)(v)clear
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In the result the 2nd ground raised by the assessee is liable to be allowed
Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08
condoning the delay and registered the society with retrospective effect. The photocopy of order u/s 12AA has already been filed with our earlier letters. In the Finance Act, 2014, the section 12A of The Income Tax Act has been amended with effect from 01.10.2014 and inserted the following clauses: "Provided that where registration has been granted to the trust