Case Law Details
Ramji Mandir Trust Akhaj Vs PCIT (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT) Ahmedabad recently delivered a significant ruling in the case of Ramji Mandir Trust Akhaj vs. Principal Commissioner of Income Tax (PCIT), where it condoned a delay of 852 days in filing an appeal. This article explores the background, legal considerations, and implications of the ITAT’s decision, which underscores the judiciary’s commitment to substantial justice over rigid adherence to procedural technicalities.
Detailed Analysis
The Ramji Mandir Trust faced an extraordinary delay of 852 days in filing its appeal. The ITAT examined the reasons for this delay, considering the trustees’ lack of knowledge and ignorance, rather than any deliberate attempt to jeopardize the interests of the revenue.
Key Points of the Ruling
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