https://www.taxtmi.com/caselaws?id=777127 ITAT MUMBAI (AT) condoned the delayed filing of an application for regularisation of provisional approval under s.10(23C), finding no mala fide conduct or gross negligence and noting judicial and administrative guidance favouring a liberal approach. The tribunal set aside the CIT(E) order, restored the matter to the file of the CIT(E) with a direction to treat the application as having been filed within the prescribed time, and allowed the assessee's appeal for statistical purposes. en-us Thu, 10 Jul 2025 00:00:00 +0530 Tue, 28 Oct 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777127 ITAT MUMBAI (AT) condoned the delayed filing of an application for regularisation of provisional approval under s.10(23C), finding no mala fide conduct or gross negligence and noting judicial and administrative guidance favouring a liberal approach. The tribunal set aside the CIT(E) order, restored the matter to the file of the CIT(E) with a direction to treat the application as having been filed within the prescribed time, and allowed the assessee's appeal for statistical purposes. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777127