https://www.taxtmi.com/caselaws?id=283571 The Tribunal set aside the lower authorities' orders, condoned the delay in filing Form No. 11A, and directed the Income Tax Officer to consider the form on its merits. The appeal was allowed for statistical purposes, highlighting the credibility of the explanation for the delay and a less stringent interpretation of procedural requirements compared to previous standards. The Tribunal emphasized the importance of a more lenient approach post-amendment of the relevant section and the binding nature of CBDT Circulars. en-us Mon, 30 Dec 1991 00:00:00 +0530 Mon, 30 Sep 2019 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283571 The Tribunal set aside the lower authorities' orders, condoned the delay in filing Form No. 11A, and directed the Income Tax Officer to consider the form on its merits. The appeal was allowed for statistical purposes, highlighting the credibility of the explanation for the delay and a less stringent interpretation of procedural requirements compared to previous standards. The Tribunal emphasized the importance of a more lenient approach post-amendment of the relevant section and the binding nature of CBDT Circulars. Case-Laws Income Tax Mon, 30 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283571