https://www.taxtmi.com/caselaws?id=772361 ITAT Bangalore condoned a 149-day delay in filing appeal, finding sufficient cause without malafide intention. The Tribunal emphasized substantial justice over technicalities, citing precedents where delays of 21 years and 600+ days were condoned. However, regarding the Section 80G(5) approval rejection, the appeal was dismissed as not maintainable since the assessee trust had voluntarily withdrawn its application before the CIT (Exemptions), creating no cause of action for appeal. en-us Mon, 05 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772361 ITAT Bangalore condoned a 149-day delay in filing appeal, finding sufficient cause without malafide intention. The Tribunal emphasized substantial justice over technicalities, citing precedents where delays of 21 years and 600+ days were condoned. However, regarding the Section 80G(5) approval rejection, the appeal was dismissed as not maintainable since the assessee trust had voluntarily withdrawn its application before the CIT (Exemptions), creating no cause of action for appeal. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772361