https://www.taxtmi.com/caselaws?id=763530 Chhattisgarh HC allowed appeal challenging ITAT's rejection of condonation application for 53-day delay in filing appeal. Appellant society explained delay occurred due to counsel's wrong advice to reapply for registration under Section 12A of IT Act instead of filing appeal. Court held "sufficient cause" under Section 253(5) requires liberal construction to advance substantial justice. Since delay was bona fide, based on erroneous legal advice without mala fide intent or deliberate inaction, and rejection would deny tax exemption benefits under Sections 11-12, delay was condoned. ITAT order set aside. en-us Mon, 09 Dec 2024 00:00:00 +0530 Thu, 06 Feb 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763530 Chhattisgarh HC allowed appeal challenging ITAT's rejection of condonation application for 53-day delay in filing appeal. Appellant society explained delay occurred due to counsel's wrong advice to reapply for registration under Section 12A of IT Act instead of filing appeal. Court held "sufficient cause" under Section 253(5) requires liberal construction to advance substantial justice. Since delay was bona fide, based on erroneous legal advice without mala fide intent or deliberate inaction, and rejection would deny tax exemption benefits under Sections 11-12, delay was condoned. ITAT order set aside. Case-Laws Income Tax Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763530