https://www.taxtmi.com/caselaws?id=795915 A bona fide and uncontroverted explanation that departmental emails sent to the accountant's registered address were not regularly checked constituted sufficient cause for condoning delayed filing. The notes also state that the trust had supplied documents evidencing modification of its objects with Form 10AB, despite rejection for non-participation and alleged non-production. As the trust sought fresh registration after expanding its educational objects during provisional registration, its application was restored to the Commissioner (Exemptions) for fresh consideration. The application must be decided on merits after granting a proper opportunity of hearing in accordance 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 A bona fide and uncontroverted explanation that departmental emails sent to the accountant's registered address were not regularly checked constituted sufficient cause for condoning delayed filing. The notes also state that the trust had supplied documents evidencing modification of its objects with Form 10AB, despite rejection for non-participation and alleged non-production. As the trust sought fresh registration after expanding its educational objects during provisional registration, its application was restored to the Commissioner (Exemptions) for fresh consideration. The application must be decided on merits after granting a proper opportunity of hearing in accordance with natural justice. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795915