2016 (3) TMI 1195

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..... tion of delay in filing the appeal stating that order of CIT u/s.12AA was received and handed over to the assessee’s counsel Mr.A.Johnson,FCA for further action, and the assessee solely relied on the professional assistance from Chartered Accountant, who had failed to take necessary action in filing the appeal before this Tribunal. Even there is no confirmation from the Chartered Accountant ow .....

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..... ridhar,Advocate Respondent by : Mr.A.V.Sreekanth,JCIT, D.R O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal is filed by the Assessee is directed against the order of the Learned Commissioner of Income Tax-I, Madurai dated 27.05.2011. 2. The grievance of the assessee trust is with regard to nongranting of registration u/s.12AA of the Act. 3. This appeal is .....

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..... butable to negligence and inaction on the part of the assessee, which could have been avoided by exercise of due care and attention, did not constitute good reason for condonation of delay. Accordingly, by placing reliance on the judgement of Supreme Court in the case of Vedabai Alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil And Others reported in [2002] 253 ITR 798 (SC), we are dec .....

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