SHRI ISHWAR HARI CHARITABLE TRUST,SANGRUR vs. CIT EXEMPTIONS, CHANDIGARH
ITA 475/CHANDI/2023[2022-23]Status: DisposedITAT Chandigarh24 Mar 2025AY 2022-23
Bench: Shri Rajpal Yadav & Shri Krinwant Sahay
For Appellant: Shri T.N.Singla, CAFor Respondent: Shri Chandrajit Singh, CIT DR
Section 12ASection 249Section 253Section 3Section 5Section 80G
80G. This fact came to the notice when Tax Consultant
was preparing the appeal for hearing.
3. Sub-section 5 of Section 253 contemplates that the
Tribunal may admit an appeal or permit filing of memorandum
of cross- objections after expiry of relevant period, if it is
satisfied that there was a sufficient cause for not presenting it
within that
