The Pune ITAT declined to condone a significant delay in appealing a Section 12AB rejection citing insufficient justification.
Pune ITAT Denies 661-Day Delay in 12AB Appeal
The Pune ITAT has declined to condone a substantial 661-day delay in filing an appeal against the rejection of Section 12AB registration, ruling that vague claims about a tax consultant and an erroneous email address were inadequate.
This decision emphasizes the judiciary's strict adherence to procedural timelines, reinforcing the principle that a well-prepared evidence-backed explanation is crucial in appeals for consideration.
Legal professionals should stress the importance of timely compliance and the necessity for meticulous documentation to their clients, ensuring that they do not encounter unnecessary barriers in the appeal process.
Citations
- ITAT Order (2026)
