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of <h1>Supreme Court Dismisses Petition Due to Inadequate Delay Explanation; Pending Applications Also Disposed.</h1> <h3>COMMISSIONER OF INCOME TAX Versus PROFESSIONAL ASSISTANCE FOR DEVELOPMENT ACTION</h3> The SC, with Justices Narasimha and Varale presiding, dismissed the Special Leave Petition(s) due to insufficient cause for delay in filing. The Court ... Delay in filing Special Leave Petition - Exemption u/s 11 - as per DR Assessee cannot be treated to be engaged in charitable activities as it gets grant from Central and State Government and also donation from the various organization like, 'Gate foundation' etc. - as decided by High Court [2022 (7) TMI 903 - DELHI HIGH COURT] merely because a fee or some other consideration is collected or received by an institution, it would not lose its character of having been established for a charitable purpose. HELD THAT:- We see no reason to condone the inordinate delay in filing the Special Leave Petition(s) as the explanation sought to be provided, does not constitute sufficient cause. Hence, petition(s) stands dismissed on the ground of delay. Issues involved: Delay in filing Special Leave Petition(s).The Supreme Court, comprising HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA and HON'BLE MR. JUSTICE PRASANNA BHALACHANDRA VARALE, considered the matter. The Court, after hearing the counsel for the petitioner, observed that the explanation provided for the delay in filing the Special Leave Petition(s) was not sufficient cause for condonation. Consequently, the petition(s) were dismissed on the grounds of delay. Any pending application(s) were directed to stand disposed of.
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