United Christmas Celebration Committee Charitable Trust v. ITO
249 Taxmann 372High Court2017#7596 most cited
What is United Christmas Celebration Committee Charitable Trust v. ITO authority for?
Delay in filing an appeal can be condoned if it is not deliberate or wanton and is due to bona fide circumstances. The quality of the explanation for the delay is more important than its length.
15
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.
Also referred to as
United Christmas Celebration Committee Charitable Trust v ITO · condonation of delay · bona fide circumstances · appeal filing delay · Madras High Court · delay in filing appeal · quality of explanation · not deliberate · not wanton
Also reported as
83 Taxmann.com 293