2005 (11) TMI 233

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..... nting the registration w.e.f. 1st April, 2004 as against the request of the assessee to grant the registration from the establishment of the trust, i.e., w.e.f. 18th Sept., 2002. 2. The assessee-trust was constituted by the trust Deed/memorandum of association dt. 8th Sept., 2002 and registered on 18th Sept., 2002. It filed application for registration under s. 12A(a) of the IT Act, 1961, on 29t .....

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..... are illiterate. They do not have proper knowledge about the legal framework. This has caused the delay for applying for registration under IT Act. The CIT(A) held the above not to be sufficient for condonation of the delay and so he did not condone the delay. Looking to the facts and circumstances of the case and considering the reasons for delay in filing the application in Form No. 10A we condo .....

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