ITAT condoned delay in appeal filing due to bona fide mistake of tax consultant

Pata Trans Himalayan Empowerment Societ Vs ITO (ITAT Chandigarh) The appeals by Pata Trans Himalayan Empowerment Society (the assessee) were filed against two separate orders issued by the Commissioner of Income Tax (Exemptions) [ld. CIT (E)] dated April 15, 2025, and January 19, 2023. These orders rejected the assessee’s applications for registration under Section 12A(1)(ac)(vi) and Section 80G(5) of the Income Tax Act. Appeal Regarding Section 12A Registration The appeal concerned the rejection of the application for registration under Section 12A(1)(ac)(vi) of the Act, which was fil...