https://www.taxtmi.com/caselaws?id=450361 The ITAT Mumbai condoned a 128-day delay in filing appeal, applying the principle that procedural rules serve justice and substantial justice should prevail over technical considerations. The assessee's registration under section 80G was denied as it lacked registration under section 12AB/12A(1)(ac) or approval under section 10(23C). Following precedent from assessee's own case, the tribunal restored the section 80G application to CIT(E) for fresh consideration after decision on section 12AB application, ensuring adequate hearing opportunity. en-us Wed, 28 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450361 The ITAT Mumbai condoned a 128-day delay in filing appeal, applying the principle that procedural rules serve justice and substantial justice should prevail over technical considerations. The assessee's registration under section 80G was denied as it lacked registration under section 12AB/12A(1)(ac) or approval under section 10(23C). Following precedent from assessee's own case, the tribunal restored the section 80G application to CIT(E) for fresh consideration after decision on section 12AB application, ensuring adequate hearing opportunity. Case-Laws Income Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450361