https://www.taxtmi.com/caselaws?id=792562 Delay in filing appeals may be condoned under section 253(5) where sufficient cause is shown, particularly when the explanation is supported by affidavit and not effectively opposed. In the charitable registration and approval regime under sections 12A and 80G, an incorrect clause selection in the application form is treated as a technical error that should not automatically defeat consideration on merits. The Tribunal emphasised a pragmatic approach and set aside the rejection orders, remitting the matters for de novo adjudication under the correct applicable provision with an opportunity of hearing. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792562 Delay in filing appeals may be condoned under section 253(5) where sufficient cause is shown, particularly when the explanation is supported by affidavit and not effectively opposed. In the charitable registration and approval regime under sections 12A and 80G, an incorrect clause selection in the application form is treated as a technical error that should not automatically defeat consideration on merits. The Tribunal emphasised a pragmatic approach and set aside the rejection orders, remitting the matters for de novo adjudication under the correct applicable provision with an opportunity of hearing. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792562