Tribunal condoned the delay of 852 days in filing the appeal. As regards late filing of Form No 10B the Tribunal held that the CIT(A has no power to condone the delay. However considering the Circular No 2 of 2020 dt. 3-1-2020, Tribunal condoned the delay in filing Form No 10B and directed the Assessing Officer to verify the Form No 10B in accordance with provisions of the Act. (AY. 2016-17)
Late Arjan Smarak Charitable Trust v.Dy.CIT(2023) 224 TTJ 269(Rajkot) (Trib)
S. 11 : Property held for charitable purposes-Delay of 852 days in filing the appeal is condoned-Late filing of Form No 10B-CIT(A has no power to condone the delay-Tribunal condoned the delay and directed the Assessing Officer to verify the Form No 10B in accordance with provisions of the Act-Circular No 2 of 2020 dt. 3-1-2020. [ S.11, 12, 143(1), 249(3), Form No 10B]