https://www.taxtmi.com/caselaws?id=468925 Delay in filing the Tribunal appeal was condoned because the explanation showed pursuit of condonation proceedings and reliance on professional advice, with substantial justice preferred over technical delay. On the exemption issue, delayed filing of the audit report was held not to automatically defeat charitable exemption where the trust had valid registration, the report was available to the Assessing Officer, and substantive conditions required verification. The denial of exemption was therefore set aside and the matter remitted to the Assessing Officer for fresh verification and appropriate relief. en-us Wed, 28 May 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468925 Delay in filing the Tribunal appeal was condoned because the explanation showed pursuit of condonation proceedings and reliance on professional advice, with substantial justice preferred over technical delay. On the exemption issue, delayed filing of the audit report was held not to automatically defeat charitable exemption where the trust had valid registration, the report was available to the Assessing Officer, and substantive conditions required verification. The denial of exemption was therefore set aside and the matter remitted to the Assessing Officer for fresh verification and appropriate relief. Case-Laws Income Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468925