SLP dismissal for delay; 80G(5)(vi) registration upheld where donations used to construct public library building SC dismissed the revenue's SLP challenging HC's decision upholding registration u/s 80G(5)(vi) of the assessee-society. The Court held that a delay of 383 ...
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SLP dismissal for delay; 80G(5)(vi) registration upheld where donations used to construct public library building
SC dismissed the revenue's SLP challenging HC's decision upholding registration u/s 80G(5)(vi) of the assessee-society. The Court held that a delay of 383 days in filing the SLP was not satisfactorily explained and, therefore, warranted dismissal on the ground of limitation. On merits as well, SC found no error in the HC's view that mere infirmity in filing the income-tax return or non-filing of Form 10B does not justify presuming absence of charitable activities, particularly where donations were utilized for constructing a public library. The HC order thus attained finality.
The Supreme Court dealt with a Special Leave Petition (SLP) filed with a "gross delay of 383 days." The petitioners failed to offer a satisfactorily explained cause for this inordinate delay. The Court held that the explanation for condonation of delay was inadequate and thus declined to exercise its discretionary jurisdiction under Article 136. Additionally, the Court observed that "even otherwise, we see no good ground to interfere with the impugned order passed by the High Court," indicating that the challenge lacked substantive merit as well. Consequently, the SLP was dismissed "on the ground of delay as well as on merits," and all pending applications were disposed of.
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