Substantial Justice Prevails over Technicalities: ITAT Condones 133-Day Delay for Apollo Education Trust [Read Order]
The tribunal acknowledged that the delay was caused by reasonable factors, without any malafide intention, and referenced multiple judicial precedents, including the Supreme Court and Madras High Court, supporting a liberal interpretation of "sufficient cause" for condoning delays
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 133-day delay in filing appeals Apollo Education Trust, emphasizing that substantial justice should prevail over technicalities and remitted the case back to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication. Apollo Education Trust,the appellant-assessee,was a Public Charitable Trust registered under…
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