https://www.taxtmi.com/caselaws?id=768123 A statutory appeal rejected for delay may be restored where the assessee shows a plausible claim needing adjudication on merits, as substantial justice and natural justice justify reconsideration rather than threshold dismissal. The text explains this in the context of an educational institution claiming deduction under section 10(23C)(iiiad), where the first appellate authority had declined to hear the matter on technical grounds. The appeal was therefore set aside and remitted for reconsideration of condonation and disposal on merits. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 01 Apr 2025 08:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768123 A statutory appeal rejected for delay may be restored where the assessee shows a plausible claim needing adjudication on merits, as substantial justice and natural justice justify reconsideration rather than threshold dismissal. The text explains this in the context of an educational institution claiming deduction under section 10(23C)(iiiad), where the first appellate authority had declined to hear the matter on technical grounds. The appeal was therefore set aside and remitted for reconsideration of condonation and disposal on merits. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768123