https://www.taxtmi.com/caselaws?id=308930 The Court set aside the order dismissing the condonation of delay application due to uploading an incorrect form, remitting the matter back for fresh consideration by the authority within 45 days. The Court emphasized the need to consider inadvertent mistakes and bonafide reasons behind delay condonation applications, highlighting the importance of substantial compliance and equitable considerations, especially for public charitable trusts. The decision aimed to ensure that the Charted Accountant's mistake and relevant legal precedents were properly taken into account in the decision-making process. en-us Wed, 29 Jun 2022 00:00:00 +0530 Wed, 02 Aug 2023 10:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308930 The Court set aside the order dismissing the condonation of delay application due to uploading an incorrect form, remitting the matter back for fresh consideration by the authority within 45 days. The Court emphasized the need to consider inadvertent mistakes and bonafide reasons behind delay condonation applications, highlighting the importance of substantial compliance and equitable considerations, especially for public charitable trusts. The decision aimed to ensure that the Charted Accountant's mistake and relevant legal precedents were properly taken into account in the decision-making process. Case-Laws Income Tax Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308930