The Appellate Tribunal condoned a 97-day delay in filing an ...

Appeal allowed due to delay explained, order cancellation without DIN void, show cause notices redundant, registration cancellation annulled.

Case Laws Income Tax

June 25, 2024

The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed non-existent per CBDT circular. However, a stay by the Supreme Court suspended this finding. The Tribunal quashed a cancellation of registration u/s 12AA as prior issues were settled, rendering the cancellation impermissible. The Tribunal annulled the registration cancellation, noting the High Court's reversal of a previous decision. The appeal by the assessee was allowed.

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The Appellate Tribunal condoned a 97-day delay in filing an ...

Appeal allowed due to delay explained, order cancellation without DIN void, show cause notices redundant, registration cancellation annulled.

Case Laws Income Tax

June 25, 2024

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