Case Law Analysis
|Income Tax Appellate Tribunal
Section 80IA Deduction | 1789-Day Delay Condoned for Bonafide Reliance on Wrong Legal Advice : ITAT Nagpur
ITAT Nagpur condoned a 1789-day delay in filing an appeal under Section 80IA, holding that bonafide reliance on incorrect legal advice constitutes 'sufficient cause' for condonation. The Tribunal restored the case to the Assessing Officer for merits-based adjudication, emphasizing that procedural lapses should not bar substantive justice when the assessee acted in good faith.