Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
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.
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