https://www.taxtmi.com/caselaws?id=759087 ITAT Surat dismissed the appeal filed by a trust with 506 days delay. The trust's application for registration under section 12AB(1)(b)(ii)/12A was rejected. The tribunal found that the assessee showed lackadaisical attitude and negligence by not following up on the registration application status after filing. The CA only discovered the rejection while checking assessment order status, indicating the assessee was primarily concerned with assessment matters rather than registration. The tribunal held that such casual approach and lack of due diligence cannot constitute sufficient cause under section 253(5) for condoning delay. en-us Wed, 22 May 2024 00:00:00 +0530 Tue, 24 Sep 2024 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759087 ITAT Surat dismissed the appeal filed by a trust with 506 days delay. The trust's application for registration under section 12AB(1)(b)(ii)/12A was rejected. The tribunal found that the assessee showed lackadaisical attitude and negligence by not following up on the registration application status after filing. The CA only discovered the rejection while checking assessment order status, indicating the assessee was primarily concerned with assessment matters rather than registration. The tribunal held that such casual approach and lack of due diligence cannot constitute sufficient cause under section 253(5) for condoning delay. Case-Laws Income Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759087