https://www.taxtmi.com/caselaws?id=775670 The ITAT Ahmedabad dismissed the appeal filed by the assessee trust due to a delay of over two years in filing against the intimation under section 143(1). The assessee's explanations regarding office relocation, undelivered postal communications, and limited staff were not accepted. The court noted the incharge Vice Chancellor was available and the assessee failed to produce exemption documents under section 10(23C)(iiiab). The delay and non-compliance were attributed to negligence on the part of the assessee. The appeal was dismissed in limine. en-us Wed, 04 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775670 The ITAT Ahmedabad dismissed the appeal filed by the assessee trust due to a delay of over two years in filing against the intimation under section 143(1). The assessee's explanations regarding office relocation, undelivered postal communications, and limited staff were not accepted. The court noted the incharge Vice Chancellor was available and the assessee failed to produce exemption documents under section 10(23C)(iiiab). The delay and non-compliance were attributed to negligence on the part of the assessee. The appeal was dismissed in limine. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775670