ITAT may condone delay in filing of application u/s.12A due to irregularity of ex-official of applicant

HIGH COURT OF DELHI Director of Income-tax (Exemption) Versus Vishwa Jagriti Mission IT APPEAL NOS. 754, 773, 775, 1092, 1101, 1103, 1104, 1112 & 1124 OF 2010 C.M. Appl. No. 15650 of 2012 DECEMBER 21, 2012 JUDGMENT R.V. Easwar, J.  These are nine appeals, all filed by Commissioner of Income Tax (CIT) under section 260A of the Income Tax Act, 1961 (‘Act’, for short). Two substantial questions of law were framed by this Court on 21.11.2011 in ITA Nos. 754/2010, 773/2010 and 775/2010, which are as follows: – “(1)  Whether the Income Tax Appellate Tr...