The assesee has preferred an appeal before the Tribunal against the cancellation of the registration. The appeal was delayed by 253 days and affidavits were filed . Tribunal refused to condone the delay on the ground that there were inconsistences in the affidavit filed by the assessee. On appeal High Court condoned the delay and directed the Tribunal to decide on merit . Court also directed the assessee to deposit Rs 10000/ with the Maharashtra State Legal Services Authority and submit receipt of the same before the Office the Tribunal . (ITA No. 942/PUN/2010 dt 21-03 -2017) . (ITA No 1762 of 2017 dt 22-01 2020 ( AY. 2009-10)
Nandkishor Education Society v CIT ( Bom) (HC) (UR)
S. 254(1) : Appellate Tribunal – Duties- Delay of 253 days in filing the appeal before the Tribunal is condoned – Directed the assessee to deposit Rs 10000 / with the Maharashtra State Legal Services Authority and submit receipt of the same before the Office the Tribunal – Directed the Tribunal to decide on merit [ S.12A(3), 253 ]