SHAM SUNDER LAL KALAWATI ACHARWALE CHARITABLE TRUST,DELHI vs. ITO WARD-EXEMPTION 2(1), DELHI
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Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI
Before: SHRI M BALAGANESH & SHRI VIMAL KUMAR
PER VIMAL KUMAR, JM: The application for condonation of delay 242 days in filing appeal and the appeal filed by the assessee is against order dated 26.03.2025 of the ld. Commissioner of income Tax (Appeals) (hereinafter referred to as “the P a g e | 2
CIT(A)”) u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) rejecting application for 12A(1)(ac)(ii) r.w.s. 12AB of the Act.
Ld. Authorized Representative for appellant/assessee submitted that there is delay of 242 days in filing appeal due to death of main trustee and n
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