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    <title>2017 (8) TMI 34 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court exercised discretion in favor of the Appellant, a Society, in a tax matter concerning condonation of delay. Despite imposing a cost of Rs. 20,000 for the delay, the Court quashed the order and directed the Appellant to deposit the cost with the Tribunal. The Court emphasized the statutory right of appeal, the Society&#039;s efforts to rectify the delay, and the balance between substantial justice and technicalities. The appeal was disposed of, allowing the Tribunal to proceed with the case on its merits.</description>
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      <title>2017 (8) TMI 34 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=345976</link>
      <description>The Bombay High Court exercised discretion in favor of the Appellant, a Society, in a tax matter concerning condonation of delay. Despite imposing a cost of Rs. 20,000 for the delay, the Court quashed the order and directed the Appellant to deposit the cost with the Tribunal. The Court emphasized the statutory right of appeal, the Society&#039;s efforts to rectify the delay, and the balance between substantial justice and technicalities. The appeal was disposed of, allowing the Tribunal to proceed with the case on its merits.</description>
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