Time-Barred 12AB Cancellation Appeal Thrown Out

SVKP Polytechnic Kalasala Committee Vs CIT (ITAT Hyderabad) No Condonation Petition Filed- 12AB Cancellation Appeal Dismissed In Limine for 284-Day Delay The Hyderabad Bench of the ITAT dismissed the assessee-trust’s appeal for AY 2019-20 against cancellation of registration under section 12AB(4) at the threshold, solely on the ground that the appeal was barred by limitation by 284 days and no application for condonation of delay was filed. The Tribunal noted that, despite issuance of a defect memo specifically pointing out the delay and other defects (including signing/verification), and de...