- (1.) Heard Sri Shubham Agarwal, Advocate, for appellant and Sri Ashish Bansal, Advocate, for respondent.
(2.) This is Revenue's appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") arising from judgment and order dated 22.09.2005 passed by Income Tax Appellate Tribunal, Allahabad (hereinafter referred to as "Tribunal") in Income Tax Appeal No. 180(Alld)/2006.
(3.) This appeal was admitted on following two substantial questions of law: (i) Whether Income Tax Appellate Tribunal was right in law and on facts of the case in condoning delay in filing application for registration under Section 12A of Act, 1961? (ii) Whether Income Tax Appellate Tribunal was right in law and on facts of the case in directing to treat the Assessee Society as registered under Section 12A(2) of Act, 1961 with effect from 01.04.1973? ;