https://www.taxtmi.com/caselaws?id=435581 The Tribunal dismissed all appeals due to the inordinate delay of 3047 days in filing, attributed to the Director's health issues. Despite medical evidence, the delay was deemed excessive and not justified. While acknowledging the importance of substantial justice, the Tribunal held that condoning such a lengthy delay would not serve justice. The appeals were dismissed based on the delay, without delving into the merits of the case concerning mutuality and Section 80P exemptions under the Income Tax Act, 1961. en-us Mon, 13 Feb 2023 00:00:00 +0530 Wed, 22 Mar 2023 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435581 The Tribunal dismissed all appeals due to the inordinate delay of 3047 days in filing, attributed to the Director's health issues. Despite medical evidence, the delay was deemed excessive and not justified. While acknowledging the importance of substantial justice, the Tribunal held that condoning such a lengthy delay would not serve justice. The appeals were dismissed based on the delay, without delving into the merits of the case concerning mutuality and Section 80P exemptions under the Income Tax Act, 1961. Case-Laws Income Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435581