https://www.taxtmi.com/caselaws?id=341016 The dominant issue was whether substantial delay in filing an appeal against refusal of charitable registration should be condoned. The HC held that condonation depends not merely on length of delay but on the quality of the explanation, adequacy of legal assistance, absence of intentional or deliberate default, and potential prejudice to the revenue. As the appellant acted on deficient professional advice after an amendment to s.253(1)(c) and the claim of charitable activity had not been tested on merits, condonation would not materially prejudice the revenue. The delay was condoned; the Tribunal's order was set aside and the matter remitted to the Tribunal for decision on merits. en-us Tue, 07 Mar 2017 00:00:00 +0530 Wed, 31 Dec 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341016 The dominant issue was whether substantial delay in filing an appeal against refusal of charitable registration should be condoned. The HC held that condonation depends not merely on length of delay but on the quality of the explanation, adequacy of legal assistance, absence of intentional or deliberate default, and potential prejudice to the revenue. As the appellant acted on deficient professional advice after an amendment to s.253(1)(c) and the claim of charitable activity had not been tested on merits, condonation would not materially prejudice the revenue. The delay was condoned; the Tribunal's order was set aside and the matter remitted to the Tribunal for decision on merits. Case-Laws Income Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341016