University of Kerala case: HC directs CIT(A) to Consider Appeal Delay Condonation

University of Kerala Vs CIT (A) (Kerala High Court) he University of Kerala, established under state legislation, is embroiled in demand and recovery proceedings following an assessment order. With delays in approaching the appellate authority for relief, the university seeks intervention from the court. Detailed Analysis: The petitioner, University of Kerala, faces demand and recovery actions based on an assessment/rectification order dated 2.8.2023 (Ext.P1). Acknowledging the delay in seeking appellate relief and the submission of an application for interim stay, the court issues directives ...