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of <h1>Delhi High Court Reviews Tribunal's Decision on Delays and Order Validity u/ss 12A/12AA and 263 of Income Tax Act.</h1> The Delhi High Court case examines the Income Tax Appellate Tribunal's decisions concerning the condonation of delay in filing applications for registration under Sections 12A/12AA and the setting aside of an order under Section 263 of the Income Tax Act, 1961. The Tribunal addressed whether delays in filing should be condoned based on judicial discretion and emphasized that justice should not be obstructed by procedural technicalities. It also evaluated the legitimacy of setting aside an order under Section 263, focusing on whether alleged irregularities were attributable to an individual rather than the entity. The Tribunal's decisions were found to be based on thorough factual and legal analysis, dismissing claims of perversity.
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