Substantial Justice Prevails over Technicalities: ITAT Condones 133-Day Delay for Apollo Education Trust

The ITAT condoned a 133-day delay in filing an appeal by Apollo Education Trust, emphasizing that substantial justice should prevail over technicalities. The trust had delayed filing the appeal due to administrative and procedural issues. The tribunal held that the delay was unintentional and that denying the appeal on technical grounds would result in a miscarriage of justice. This ruling underscores the principle that procedural lapses should not obstruct the delivery of substantial justice, especially when the delay is justified and does not prejudice the opposing party.