https://www.taxtmi.com/caselaws?id=460807 The Appellate Tribunal condoned a 91-day delay in filing the appeal and partially allowed it for statistical purposes. The case involved a welfare association of air force navy farm owners registered under the Societies Registration Act, 1860. The Tribunal found that lower authorities failed to adequately examine whether the assessee qualified for exemption from maximum marginal rate taxation under section 167B due to its registration status. The matter was remanded to the Assessing Officer to reconsider the tax treatment, specifically examining the applicability of section 167B provisions for societies registered under the 1860 Act, rather than treating the assessee as an AOP subject to maximum marginal rates. en-us Wed, 12 Apr 2017 00:00:00 +0530 Mon, 23 Jun 2025 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460807 The Appellate Tribunal condoned a 91-day delay in filing the appeal and partially allowed it for statistical purposes. The case involved a welfare association of air force navy farm owners registered under the Societies Registration Act, 1860. The Tribunal found that lower authorities failed to adequately examine whether the assessee qualified for exemption from maximum marginal rate taxation under section 167B due to its registration status. The matter was remanded to the Assessing Officer to reconsider the tax treatment, specifically examining the applicability of section 167B provisions for societies registered under the 1860 Act, rather than treating the assessee as an AOP subject to maximum marginal rates. Case-Laws Income Tax Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460807