https://www.taxtmi.com/caselaws?id=751755 The ITAT Nagpur dismissed an appeal filed with a delay of eight years and eighty-eight days, rejecting the assessee's application for condonation of delay. The assessee, who failed to file returns for A.Y. 2015-16, received a notice under section 148 on 30.03.2022 regarding non-availability of registration under section 12AA. The assessee admitted realizing the rejection of their 12AA application in 2014 but still delayed filing the appeal by one year even after this realization. The tribunal found the assessee callous and not serious about registration requirements, noting they failed to realize the rejection even when applying for provisional registration under the amended scheme in 2021. en-us Mon, 22 Apr 2024 00:00:00 +0530 Wed, 24 Apr 2024 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751755 The ITAT Nagpur dismissed an appeal filed with a delay of eight years and eighty-eight days, rejecting the assessee's application for condonation of delay. The assessee, who failed to file returns for A.Y. 2015-16, received a notice under section 148 on 30.03.2022 regarding non-availability of registration under section 12AA. The assessee admitted realizing the rejection of their 12AA application in 2014 but still delayed filing the appeal by one year even after this realization. The tribunal found the assessee callous and not serious about registration requirements, noting they failed to realize the rejection even when applying for provisional registration under the amended scheme in 2021. Case-Laws Income Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751755