https://www.taxtmi.com/caselaws?id=75922 The appeal against the order of the Income Tax Appellate Tribunal was dismissed due to a delay of 224 days in filing the appeal, attributed to the Assessing Officer's negligence. The court found the delay unjustifiable, leading to the dismissal of the appeal. The benefit of exemption under Sections 11 and 12 of the Income Tax Act was upheld as the donations were genuinely made to charity organizations without personal benefit. No violation of Section 13 of the Act was found, and the genuineness of the donations was confirmed. The court upheld the lower authorities' findings, dismissing the appeal and application for condonation of delay. en-us Mon, 03 May 2010 00:00:00 +0530 Sat, 06 Jul 2013 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75922 The appeal against the order of the Income Tax Appellate Tribunal was dismissed due to a delay of 224 days in filing the appeal, attributed to the Assessing Officer's negligence. The court found the delay unjustifiable, leading to the dismissal of the appeal. The benefit of exemption under Sections 11 and 12 of the Income Tax Act was upheld as the donations were genuinely made to charity organizations without personal benefit. No violation of Section 13 of the Act was found, and the genuineness of the donations was confirmed. The court upheld the lower authorities' findings, dismissing the appeal and application for condonation of delay. Case-Laws Income Tax Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75922