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The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed non-existent per CBDT circular. However, a stay by the Supreme Court suspended this finding. The Tribunal quashed a cancellation of registration u/s 12AA as prior issues were settled, rendering the cancellation impermissible. The Tribunal annulled the registration cancellation, noting the High Court's reversal of a previous decision. The appeal by the assessee was allowed.
The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed non-existent per CBDT circular. However, a stay by the Supreme Court suspended this finding. The Tribunal quashed a cancellation of registration u/s 12AA as prior issues were settled, rendering the cancellation impermissible. The Tribunal annulled the registration cancellation, noting the High Court's reversal of a previous decision. The appeal by the assessee was allowed.
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