https://www.taxtmi.com/caselaws?id=408966 The ITAT granted condonation of delay for an appeal filed 149 days late due to the COVID-19 lockdown. The appeal challenged the denial of registration benefits and exemptions under sections 12A, 11, and 12 of the Income Tax Act. The ITAT allowed the appeal, noting the assessee's substantial expenditure for charitable purposes. The tribunal also addressed the mismatch of receipts for charitable purposes, finding in favor of the assessee due to appropriate spending. Violations of section 11(2) were dismissed, and the total income assessment was reevaluated by the ITAT, ultimately ruling in favor of the assessee's compliance with spending requirements for charitable purposes. en-us Wed, 23 Jun 2021 00:00:00 +0530 Fri, 25 Jun 2021 07:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408966 The ITAT granted condonation of delay for an appeal filed 149 days late due to the COVID-19 lockdown. The appeal challenged the denial of registration benefits and exemptions under sections 12A, 11, and 12 of the Income Tax Act. The ITAT allowed the appeal, noting the assessee's substantial expenditure for charitable purposes. The tribunal also addressed the mismatch of receipts for charitable purposes, finding in favor of the assessee due to appropriate spending. Violations of section 11(2) were dismissed, and the total income assessment was reevaluated by the ITAT, ultimately ruling in favor of the assessee's compliance with spending requirements for charitable purposes. Case-Laws Income Tax Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408966