ITAT Condones 27-Day Delay and Accepted Trust’s Appeal u/s 80G Following CBDT Circular

The ITAT condoned a 27-day delay and accepted a trust's appeal under Section 80G of the Income Tax Act, following a CBDT circular. The tribunal took a lenient view of the delay, considering the reasons provided by the trust and the CBDT's circular that provided certain relaxations for filing appeals related to trust registrations. The acceptance of the appeal allows the trust to pursue its claim for exemption under Section 80G, which grants tax benefits to donors making contributions to eligible charitable organizations. This decision reflects a pragmatic approach towards procedural delays, especially when supported by administrative guidelines.