https://www.taxtmi.com/caselaws?id=269080 A liberal construction of sufficient cause justified condonation of a 1056-day delay where the assessee's failure to appeal was due to a bona fide mistake and no mala fide intent was shown. Registration under section 12AA could not be sustained where the basis for rejection and the relied-upon material were not supplied to the assessee; on natural justice principles, the matter was set aside and remitted for fresh decision after hearing. Because the assessment had proceeded on the footing that registration was denied, the connected assessment issues were also remitted for reconsideration. en-us Thu, 08 Oct 2015 00:00:00 +0530 Tue, 08 Dec 2015 10:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269080 A liberal construction of sufficient cause justified condonation of a 1056-day delay where the assessee's failure to appeal was due to a bona fide mistake and no mala fide intent was shown. Registration under section 12AA could not be sustained where the basis for rejection and the relied-upon material were not supplied to the assessee; on natural justice principles, the matter was set aside and remitted for fresh decision after hearing. Because the assessment had proceeded on the footing that registration was denied, the connected assessment issues were also remitted for reconsideration. Case-Laws Income Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269080