https://www.taxtmi.com/caselaws?id=341595 The Tribunal dismissed the appeal due to the assessee's failure to establish a sufficient cause for the 253-day delay in filing the appeal. The Tribunal found inconsistencies in the explanations provided and highlighted the availability of professional guidance to the assessee. As a result, the condonation application was dismissed, leading to the dismissal of the appeal. The substantive issue of the cancellation of the trust's registration as a charitable trust under section 12A was not addressed due to the procedural dismissal. The judgment emphasizes the importance of adhering to procedural timelines and providing credible reasons for delays in legal proceedings. en-us Tue, 21 Mar 2017 00:00:00 +0530 Thu, 13 Apr 2017 07:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341595 The Tribunal dismissed the appeal due to the assessee's failure to establish a sufficient cause for the 253-day delay in filing the appeal. The Tribunal found inconsistencies in the explanations provided and highlighted the availability of professional guidance to the assessee. As a result, the condonation application was dismissed, leading to the dismissal of the appeal. The substantive issue of the cancellation of the trust's registration as a charitable trust under section 12A was not addressed due to the procedural dismissal. The judgment emphasizes the importance of adhering to procedural timelines and providing credible reasons for delays in legal proceedings. Case-Laws Income Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341595