https://www.taxtmi.com/caselaws?id=792889 Delay in filing the appeals was accepted as sufficiently explained because it arose from the tax consultant's and staff's lapse, supported by affidavits, so the Tribunal condoned the delay and admitted the appeals. On the substantive dispute, denial of exemption and accumulation benefits to a charitable trust was examined in light of its long-standing registration under section 12A and its proposed registration under section 12AB. The Tribunal noted the trust's objects, expenditure claims, and registration-related difficulties, and restored the matter for fresh consideration by the revenue authorities in accordance with law. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792889 Delay in filing the appeals was accepted as sufficiently explained because it arose from the tax consultant's and staff's lapse, supported by affidavits, so the Tribunal condoned the delay and admitted the appeals. On the substantive dispute, denial of exemption and accumulation benefits to a charitable trust was examined in light of its long-standing registration under section 12A and its proposed registration under section 12AB. The Tribunal noted the trust's objects, expenditure claims, and registration-related difficulties, and restored the matter for fresh consideration by the revenue authorities in accordance with law. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792889