{"id":61041,"date":"2026-06-25T10:19:30","date_gmt":"2026-06-25T04:49:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chetana-v-cit-e-2025-214-itd-91-mum-trib\/"},"modified":"2026-06-25T10:19:30","modified_gmt":"2026-06-25T04:49:30","slug":"chetana-v-cit-e-2025-214-itd-91-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chetana-v-cit-e-2025-214-itd-91-mum-trib\/","title":{"rendered":"Chetana. v. CIT (E) (2025) 214 ITD 91 (Mum) (Trib.)"},"content":{"rendered":"<p>CIT(E) rejected assessee&#8217;s application on the ground of delayed filing. On appeal, the Tribunal held that procedural delay should not defeat substantive rights in the absence of mala fide conduct or gross negligence. The delay was condoned, and the matter was remanded to CIT E) to decide on the merits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Delay in filing application-No mala fide conduct or gross negligence-Delay was condoned-Matter was remanded to the file of CIT (E). [S.10(23C)(5)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61041","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fSx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61041"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61041\/revisions"}],"predecessor-version":[{"id":61042,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61041\/revisions\/61042"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}