https://www.taxtmi.com/caselaws?id=309149 The Appellate Tribunal condoned a 568-day delay in the Assessee's appeal against the CIT(Exemptions) rejection of their Section 12AA registration application due to non-appearance. The Tribunal directed the CIT(Exemptions) to reconsider the application, emphasizing the need for the Assessee's cooperation and submission of relevant details. This decision was made to uphold the principles of natural justice, allowing the Assessee an opportunity to be heard. The appeal was partly allowed for statistical purposes, with specific instructions for reassessment by the CIT(Exemptions). en-us Wed, 28 Sep 2022 00:00:00 +0530 Mon, 23 Oct 2023 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309149 The Appellate Tribunal condoned a 568-day delay in the Assessee's appeal against the CIT(Exemptions) rejection of their Section 12AA registration application due to non-appearance. The Tribunal directed the CIT(Exemptions) to reconsider the application, emphasizing the need for the Assessee's cooperation and submission of relevant details. This decision was made to uphold the principles of natural justice, allowing the Assessee an opportunity to be heard. The appeal was partly allowed for statistical purposes, with specific instructions for reassessment by the CIT(Exemptions). Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309149