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ITAT condones delay in filing of appeal due to mistake of consultant
Case Law Details
- Case Name
- Saraswati Trust Vs CIT-Exemption (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Ahmedabad
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Saraswati Trust Vs CIT-Exemption (ITAT Ahmedabad)
In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Ahmedabad condoned the late filing of an appeal by Saraswati Trust against the Commissioner of Income Tax (Exemption). This has significant implications for legal practitioners and taxpayers. The delay was attributed to a mistake by the Trust’s consultant, and the case was remanded for fresh consideration under Section 12A of the Income Tax Act.
Saraswati Trust had raised several legal issues in its appeal, primarily focusing on the violation of the principle of natural justice ...





