https://www.taxtmi.com/caselaws?id=754125 ITAT Indore condoned delay of over 400 days in filing appeals, finding bonafide belief that protective addition would be automatically deleted after tribunal deleted substantive addition from society president's hands. Assessee relied on tax consultant's advice and filed rectification application showing no malafide intent. Court held that when substantive addition against society president was deleted by tribunal and income directed to be assessed in society's hands, corresponding protective additions in individual assessees' hands cannot survive and were therefore deleted. en-us Fri, 31 May 2024 00:00:00 +0530 Tue, 18 Jun 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754125 ITAT Indore condoned delay of over 400 days in filing appeals, finding bonafide belief that protective addition would be automatically deleted after tribunal deleted substantive addition from society president's hands. Assessee relied on tax consultant's advice and filed rectification application showing no malafide intent. Court held that when substantive addition against society president was deleted by tribunal and income directed to be assessed in society's hands, corresponding protective additions in individual assessees' hands cannot survive and were therefore deleted. Case-Laws Income Tax Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754125