https://www.taxtmi.com/caselaws?id=795915 Bona fide and uncontroverted explanations for delayed filing and non-participation may constitute sufficient cause where supported by statutory compliance. Missed communications sent to an accountant's registered email address, coupled with prompt action after discovery, supported condonation of the filing delay. Documents accompanying the registration application evidenced modification of the trust's objects, despite alleged non-production. Fresh registration sought after expansion of educational objects required reconsideration on merits. The application was restored for fresh adjudication after granting a proper opportunity of hearing, consistent with natural justice. en-us Thu, 23 Apr 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795915 Bona fide and uncontroverted explanations for delayed filing and non-participation may constitute sufficient cause where supported by statutory compliance. Missed communications sent to an accountant's registered email address, coupled with prompt action after discovery, supported condonation of the filing delay. Documents accompanying the registration application evidenced modification of the trust's objects, despite alleged non-production. Fresh registration sought after expansion of educational objects required reconsideration on merits. The application was restored for fresh adjudication after granting a proper opportunity of hearing, consistent with natural justice. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795915