Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble
section 12A of the Income-tax Act, 1961 (in short, ‘the Act’), against application U/s 12A(1)(ac)(iii) and U/s 12A(1)(ac)(vi) of the Act date of orders22/02/2024. 2. The appeals were filed with a delay of 163 days. The assessee-trust filed an affidavit explaining the reasons for delay. The Ld.DR has not made any objection