2025 (6) TMI 1416

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....al before this Tribunal. Affidavit for condonation of delay has been filed by the assessee and the same reads as follows : "1. That at the time of filing the application for Registration under section 12A, the mail id of our one of the trustees viz. Shri. Sunil Khambekar was given. All the notices during the proceedings were delivered to his mail id only and accordingly all the replies were filed by our trust. 2. However, on 29/01/2024 the entire management committee has changed including the trustee whose mail id was given for communication. 3. Therefore, after his retirement from 29/01/2024 he did not communicate about the notice as well as the order of rejection passed by the Ld. CIT(E) -Pune. 4. There....

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....ed by the appellant with a delay was unintentional, much less due to any deliberate laches, and was well-explained by the State before the High Court. Hon'ble Court further held that in cases where the merits are significant, a more liberal approach may be adopted to allow for the examination of the case on its merits. Having gone through the averments made in the affidavit and considering the ratio laid down by the Hon'ble Court in the case of Inder Singh (supra), we are of the view that there was 'reasonable cause' which prevented the assessee in filing the appeal within the stipulated time. We therefore condone the delay of 302 days and admit the appeal for adjudication. 4. On merits of the case, Ld. Counsel for the assessee submitted....