https://www.taxtmi.com/caselaws?id=773303 The Tribunal condoned a 302-day delay in filing an appeal, applying liberal principles where genuine cause exists. The delay resulted from management changes and communication failures when notices were sent to a retired trustee's email. The Tribunal set aside the CIT (Exemptions) rejection of section 12A(1)(ac) registration application, finding the assessee was denied fair opportunity due to non-receipt of communications. The matter was remanded for fresh adjudication with directions to grant reasonable hearing opportunity and pass a reasoned order after considering the assessee's explanations. en-us Tue, 17 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773303 The Tribunal condoned a 302-day delay in filing an appeal, applying liberal principles where genuine cause exists. The delay resulted from management changes and communication failures when notices were sent to a retired trustee's email. The Tribunal set aside the CIT (Exemptions) rejection of section 12A(1)(ac) registration application, finding the assessee was denied fair opportunity due to non-receipt of communications. The matter was remanded for fresh adjudication with directions to grant reasonable hearing opportunity and pass a reasoned order after considering the assessee's explanations. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773303