ITAT Condones 2659-Day Delay Because Improper Tax Advice Prevented Timely Appeal

Shirol Panchayat Samitti Karmchari Sahakari Vs ITO (ITAT Pune) CIT(A) Cannot Reject Appeal Without Deciding Section 80P Claim on Merits; Delay of Over Seven Years Condoned Because Assessee Relied on Tax Consultant; Section 80P Disallowance by CPC Sent Back for Fresh Adjudication; ITAT Prefers Substantial Justice Over Technical Delay in Section 80P Appeal; CPC’s Power to Deny Chapter VIA Deduction for Late Return Questioned Before ITAT; ITAT Restores Section 80P Matter Because CIT(A) Did Not Examine Judicial Precedents; Lack of Tax Knowledge in Rural Cooperative Society Accepted as Reasonable...