ITAT Lucknow Judgments — May 2021

The Tribunal held that the CIT(A) failed to consider the assessee's contention that its funds were under the department's control, preventing it from meeting statutory requirements. Therefore, there was sufficient cause for the delay.

The Tribunal held that the CIT(A) failed to consider the assessee's contention that its funds were under the department's control, preventing it from meeting statutory requirements. Therefore, there was sufficient cause for the delay.