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    <title>2025 (9) TMI 1695 - DELHI HIGH COURT</title>
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    <description>The HC allowed the appeal, holding the appeal before the Tribunal challenging the CIT (Exemption) order for AY 2018-19 was not maintainable; consequently the ITAT should not have entertained or decided the matter. The HC set aside the ITAT&#039;s order, including its merits decision, and ruled the condonation of delay under s.119(2)(b) in filing Form 10B (16 days) did not validate the defective appeal. Substantial questions of law were decided for the appellant/revenue and against the respondent.</description>
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      <title>2025 (9) TMI 1695 - DELHI HIGH COURT</title>
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      <description>The HC allowed the appeal, holding the appeal before the Tribunal challenging the CIT (Exemption) order for AY 2018-19 was not maintainable; consequently the ITAT should not have entertained or decided the matter. The HC set aside the ITAT&#039;s order, including its merits decision, and ruled the condonation of delay under s.119(2)(b) in filing Form 10B (16 days) did not validate the defective appeal. Substantial questions of law were decided for the appellant/revenue and against the respondent.</description>
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