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ITAT Hyderabad

2 articlesLatest May 2026
Section 249(3) Income Tax Act | Condonation of Delay Requires Proof of 'Sufficient Cause' : ITAT Hyderabad Remands Case for Merits Hearing
Case Law Analysis
|Income Tax Appellate Tribunal

Section 249(3) Income Tax Act | Condonation of Delay Requires Proof of 'Sufficient Cause' : ITAT Hyderabad Remands Case for Merits Hearing

ITAT Hyderabad condoned a 419-day delay in filing an income tax appeal, holding that assessees must establish 'sufficient cause' with evidence under Section 249(3) of the Income Tax Act. The tribunal remanded the case to CIT(A) for merits consideration, emphasizing procedural compliance in faceless assessments and the assessee's duty to maintain updated contact details.

Section 12AB(4) IT Act | Retrospective Cancellation of Charitable Registration Violates Judicial Discipline : ITAT Hyderabad
Case Law Analysis
|Income Tax Appellate Tribunal

Section 12AB(4) IT Act | Retrospective Cancellation of Charitable Registration Violates Judicial Discipline : ITAT Hyderabad

ITAT Hyderabad rules that Section 12AB(4) of the Income Tax Act cannot be applied retrospectively to cancel charitable registration for prior assessment years. The tribunal emphasized judicial discipline, holding that lower authorities must follow higher judicial decisions even if they disagree, and cannot revisit settled issues without explicit legislative intent.

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