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2020 (1) TMI 1152 - HC - Income TaxCondonation of delay of 253 days in filing the appeal by the assessee - cancellation of the registration of the assessee as a Charitable Trust under section 12AA(3) - HELD THAT:- We are of the opinion that Tribunal was not justified in refusing to condone the delay of 253 days in filing the appeal by the assessee. We are of the further view that it would be in the interest of justice if the appeal of the assessee is heard and decided on its own merit; after all, the issue relates to cancellation of the registration of the assessee as a Charitable Trust under section 12AA(3) of the Act.
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