The Delhi Appellate Authority for Advance Ruling ( AAAR ) comprising Smt. Mallika Arya, Member (Centre), and Shri Ankur Garg, Member (State) held that delay in filing an appeal beyond the prescribed limit can’t be condoned. The Indian Institute of Corporate Affairs (IICA) the Appellant is a society registered under Section 12A/12AA of the Income…
Source Taxscan
