https://www.taxtmi.com/caselaws?id=465989 Rejection of an application for approval under a charitable-approval provision was set aside where a four-day filing delay was condoned, applying the principle that merits must be examined rather than allowing limitation alone to determine outcome. The prior order refusing approval was remanded to the revenue authority with directions to treat the application as timely and to decide afresh after affording a reasonable opportunity of hearing. The decision follows a higher-court precedent prioritising merit-based adjudication over technical limitation when delay is minimal. en-us Fri, 25 Jul 2025 00:00:00 +0530 Sat, 17 Jan 2026 11:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465989 Rejection of an application for approval under a charitable-approval provision was set aside where a four-day filing delay was condoned, applying the principle that merits must be examined rather than allowing limitation alone to determine outcome. The prior order refusing approval was remanded to the revenue authority with directions to treat the application as timely and to decide afresh after affording a reasonable opportunity of hearing. The decision follows a higher-court precedent prioritising merit-based adjudication over technical limitation when delay is minimal. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465989