133-day non-deliberate delay condoned as substantial justice prioritized over technicality: ITAT Bangalore

Apollo Education Trust Vs ACIT (ITAT Bangalore)

ITAT Bangalore held that the cause of substantial justice deserves to be preferred over technical consultation and hence delay of 133 days condoned because of non-deliberate delay.

Facts- The assessee, Apollo Education Trust, is a Public Charitable Trust registered u/s. 12A of the Income Tax Act, 1961. The case of assessee was taken on the reasons to believe that income has escaped assessment and a notice was u/s. 148 of the Act. Subsequently, statutory notices were issued for which the assessee submitted its r

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