https://www.taxtmi.com/caselaws?id=377186 The High Court of Bombay reversed the Tribunal's decision and condoned the delay in filing an appeal by a charitable trust whose registration under Section 12A of the Income Tax Act was cancelled. The Court emphasized the significant consequences of not entertaining the appeal, which would have permanently deprived the trust of benefits under Section 11. Considering the trust's charitable activities and the erroneous advice from their previous Chartered Accountant, the Court took a liberal view and ordered the delay to be condoned. The Tribunal was instructed to hear the appeal on its merits, ultimately ruling in favor of the appellant. en-us Tue, 19 Mar 2019 00:00:00 +0530 Fri, 28 Jun 2019 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377186 The High Court of Bombay reversed the Tribunal's decision and condoned the delay in filing an appeal by a charitable trust whose registration under Section 12A of the Income Tax Act was cancelled. The Court emphasized the significant consequences of not entertaining the appeal, which would have permanently deprived the trust of benefits under Section 11. Considering the trust's charitable activities and the erroneous advice from their previous Chartered Accountant, the Court took a liberal view and ordered the delay to be condoned. The Tribunal was instructed to hear the appeal on its merits, ultimately ruling in favor of the appellant. Case-Laws Income Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377186