Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
ITAT condoned a 110-day delay in filing the first appeal, accepting the assessee's illiteracy, engagement in vegetable vending and unawareness of statutory notices as sufficient cause; it emphasized that substantial justice supersedes technical forfeiture. ITAT held that a forum lacks jurisdiction to decide the merits of an appeal unless the delay is first condoned; a prior refusal to admit time-barred appeal renders any merit adjudication invalid. Consequently, ITAT set aside the impugned order to the extent it addressed merits without jurisdiction, directed the CIT(A) to treat the appeal as duly admitted, and to adjudicate afresh on merits after granting the assessee an opportunity to present submissions.
ITAT condoned a 110-day delay in filing the first appeal, accepting the assessee's illiteracy, engagement in vegetable vending and unawareness of statutory notices as sufficient cause; it emphasized that substantial justice supersedes technical forfeiture. ITAT held that a forum lacks jurisdiction to decide the merits of an appeal unless the delay is first condoned; a prior refusal to admit time-barred appeal renders any merit adjudication invalid. Consequently, ITAT set aside the impugned order to the extent it addressed merits without jurisdiction, directed the CIT(A) to treat the appeal as duly admitted, and to adjudicate afresh on merits after granting the assessee an opportunity to present submissions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
