ITAT Condone delay as CA consumed time for preparation appeal papers. ITAT condoned the delay of 24 days in filing the appeal and admitted the appeal
ABCAUS Case Law Citation:
ABCAUS 2536 (2018) 09 ITAT
There was a delay of 24 days in filing the appeal before the Tribunal.
The assessee was a Charitable Trust registered u/s 12A of the Income tax Act, 1961. The Trust was running a school.
The Trust filed a condonation petition accompanied by an affidavit stating that the office bearers of the Trust were fully engaged in the activities of the school in connection with the final examination of students in March and thereafter on matters relating to closure of the schools for summer vacation and again after closure, they had to go for religious retreat. It was submitted that from May onwards, they had to attend to new admission process in the school.
Further, it was submitted that the Chartered Accountants had consumed time for preparation of necessary papers for filing the appeal. Hence, it was prayed that the delay in filing the appeal may be condoned.
After going through the condonation petition, the Tribunal opined that there was good and sufficient cause for delay in filing the appeal before the Tribunal.
Accordingly, it condoned the delay of 24 days in filing the appeal and admitted the appeal.
