https://www.taxtmi.com/caselaws?id=756834 The ITAT condoned a 269-day delay in filing an appeal due to a jurisdictional error, allowing the Assessee's case to be heard on its merits. The Tribunal set aside the Ld. Commissioner's rejection of the Assessee's application under section 80G(5) of the Income Tax Act, 1961, citing procedural deficiencies. The case was remanded for a fresh decision, instructing the Assessee to provide necessary submissions for fair adjudication. The appeal was allowed for statistical purposes, highlighting the need for comprehensive information in legal proceedings. en-us Wed, 31 Jul 2024 00:00:00 +0530 Sat, 10 Aug 2024 09:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756834 The ITAT condoned a 269-day delay in filing an appeal due to a jurisdictional error, allowing the Assessee's case to be heard on its merits. The Tribunal set aside the Ld. Commissioner's rejection of the Assessee's application under section 80G(5) of the Income Tax Act, 1961, citing procedural deficiencies. The case was remanded for a fresh decision, instructing the Assessee to provide necessary submissions for fair adjudication. The appeal was allowed for statistical purposes, highlighting the need for comprehensive information in legal proceedings. Case-Laws Income Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756834