https://www.taxtmi.com/caselaws?id=449388 ITAT Raipur dismissed the assessee society's application for condonation of 530-day delay in filing appeal. The assessee claimed delay occurred due to approaching wrong forum under Section 154, but ITAT found the assessee had consciously chosen not to challenge CIT(Appeals) order dated 19.04.2022 which approved CPC Bengaluru's denial of Section 80P deduction. ITAT held there was no bonafide mistake or justifiable reason for the delay, rejecting the claim that wrong forum was approached. The delay condonation application was dismissed for lack of sufficient cause. en-us Thu, 08 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 07:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449388 ITAT Raipur dismissed the assessee society's application for condonation of 530-day delay in filing appeal. The assessee claimed delay occurred due to approaching wrong forum under Section 154, but ITAT found the assessee had consciously chosen not to challenge CIT(Appeals) order dated 19.04.2022 which approved CPC Bengaluru's denial of Section 80P deduction. ITAT held there was no bonafide mistake or justifiable reason for the delay, rejecting the claim that wrong forum was approached. The delay condonation application was dismissed for lack of sufficient cause. Case-Laws Income Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449388