https://www.taxtmi.com/caselaws?id=311192 The ITAT Ahmedabad condoned a 226-day delay in filing an appeal, finding the delay resulted from the assessee's consultant's mistake and bona fide belief that Section 12A registration approval was already obtained. The tribunal cited precedent allowing condonation of even 492-day delays for similar circumstances. Regarding the rejected Section 12A application, the ITAT found the rejection was due to the consultant's failure to file requisite documents before CIT-Exemptions. Since the assessee conducts charitable blood donation camps and requested opportunity to submit proper documentation, the matter was restored to CIT-Exemptions for fresh consideration with due hearing opportunity. en-us Wed, 26 Jul 2023 00:00:00 +0530 Tue, 12 Dec 2023 20:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311192 The ITAT Ahmedabad condoned a 226-day delay in filing an appeal, finding the delay resulted from the assessee's consultant's mistake and bona fide belief that Section 12A registration approval was already obtained. The tribunal cited precedent allowing condonation of even 492-day delays for similar circumstances. Regarding the rejected Section 12A application, the ITAT found the rejection was due to the consultant's failure to file requisite documents before CIT-Exemptions. Since the assessee conducts charitable blood donation camps and requested opportunity to submit proper documentation, the matter was restored to CIT-Exemptions for fresh consideration with due hearing opportunity. Case-Laws Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311192