Case Law Details
Case Name : M/s. Fathima Educational And Charitable Trust Vs. The Commissioner Of Income Tax (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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M/s. Fathima Educational And Charitable Trust Vs. CIT (Kerala High Court)
Petitioner approached the Tribunal with a delay of 1964 days. The Tribunal by a detailed order refused to condone the delay. The only ground raised in the affidavit accompanying delay condonation application was the lack of understanding of the assessee with respect to the relevant procedure and the provisions of the Act. It is trite that ignorance of the law is not an excuse and lack of understanding would also be
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