Section 11 Exemption Cannot Be Denied for Missing Registration Details in ITR

Fig Tree Foundation Vs ITO (ITAT Bangalore) This appeal was filed by the assessee, Fig Tree Foundation, against the order of the Addl./JCIT(A)-11, Delhi, dated 25.09.2024, for Assessment Year 2021-22. The appeal before ITAT was delayed by 216 days, and the assessee sought condonation of delay. The delay was explained in an affidavit, stating that the order of CIT(A) was communicated via email but went to the SPAM folder, making the assessee unaware of the order. The assessee also stated that a new tax consultant had to be engaged after disengaging the previous one, which contributed to the del...