Appeal filed in manual form instead of online: Kerala HC Condones 141 Days Delay  

Aluva Co-Operative Agricultural And Rural Development Bank Ltd Vs ITO (Kerala High Court)  Introduction: The case of Aluva Co-Operative Agricultural and Rural Development Bank Ltd vs ITO before the Kerala High Court centers around a delay of 141 days in filing an income tax appeal due to a filing mistake. Despite the mistake, the petitioner sought to condone the delay, which was initially dismissed. However, the High Court intervened to address the issue. Detailed Analysis: The petitioner, Aluva Co-Operative Agricultural and Rural Development Bank Ltd, filed an appeal manually instead of onli...