ITAT condones Appeal Delay Citing Clerk’s Error, Trustees’ Tech Limitations & Age

Samasta Brahman Mahasangh Vs CIT (ITAT Mumbai) In a recent decision, the Income Tax Appellate Tribunal (ITAT) Mumbai bench has condoned a significant delay of 536 days in an appeal filed by Samasta Brahman Mahasangh, a trust. The Tribunal’s decision, pronounced on March 26, 2025, allows the trust another opportunity to present its case for registration under section 12AB and exemption under section 80G of the Income Tax Act, 1961, which were previously rejected by the Commissioner of Income Tax (Exemptions) [CIT(E)]. The CIT(E) had rejected the trust’s applications (Form No. 10AB and F...