SMT PRITI ABHIJIT PATIL ,NANDURBAR vs. CIT (E) , PUNE
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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & SHRI PAVAN KUMAR GADALE
PER DR. MANISH BOARD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of appellant is directed against the order dated 25.10.2024 framed by CIT (Exemption), Pune denying application for grant of regular registration u/s.12A(1)(ac)(iii) of the Act.
Registry has pointed out that the appeal filed by the appellant is barred by limitation as the appeal is filed before this Tribunal with a delay of 463 days. Appellant has filed an affidavit explaining the delay.
After hearing both the sides and considering the averments made by the appellant in the affidavit giving the reasons for the delay, we are satisfied that due to ‘reasonable cause’ assessee cou
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