Commissioner of Income tax, vs. Agricultural Market Committee

Appeal stands disposed of in terms of the

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 12AA for grant of registration was rejected on the ground of delay. 3. Learned counsel for the appellant contended that the learned Tribunal could not have directed for registration at best it could have condoned the delay and the matter could have been remitted back for re-consideration by the Commissioner. 4. The matter for 12AA registration was pertaining