INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME TAX GWALIOR M.P
C.A. No.-006262-006262 - 2010Supreme Court16 Feb 2018
Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE
Section 12Section 12ASection 154Section 2(15)Section 21Section 260
charitable purpose
under Section 2(15) of the Act, they were entitled to
claim registration as provided under Section 12 (A)
of the Act. Since the application for registration was
delayed in its filing, the appellant also made an
application for condonation of delay in filing the
application.
5.
By order dated 13.04.1999, the CIT (Gwalior)
condoned the delay