https://www.taxtmi.com/caselaws?id=767023 The Appellate Tribunal allowed the appeal filed by the assessee Trust, setting aside the previous orders and directing the Assessing Officer to reconsider the rectification application. The Tribunal found that the rejection of the rectification application and the dismissal of the appeal without condoning the delay were unjustified. It highlighted that the delay in filing Form 10B had been condoned by the CIT(Exemption) and emphasized that meritorious cases should not be dismissed solely on procedural grounds. The matter was remanded for re-examination in light of the condonation of delay. en-us Thu, 06 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767023 The Appellate Tribunal allowed the appeal filed by the assessee Trust, setting aside the previous orders and directing the Assessing Officer to reconsider the rectification application. The Tribunal found that the rejection of the rectification application and the dismissal of the appeal without condoning the delay were unjustified. It highlighted that the delay in filing Form 10B had been condoned by the CIT(Exemption) and emphasized that meritorious cases should not be dismissed solely on procedural grounds. The matter was remanded for re-examination in light of the condonation of delay. Case-Laws Income Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767023