https://www.taxtmi.com/caselaws?id=255854 SC rejected condonation of 2449 days delay in appeal by managing committee. Court found HC misdirected itself by ignoring key facts: earlier committee was served notice and appeared in proceedings, District Inspector communicated compliance requirements, new committee took charge but claimed ignorance of pending litigation without explanation. SC held managing committee exhibited gross negligence and adopted dilatory tactics, with plea of lack of knowledge lacking bona fide. Division Bench failed to exercise proper judicial discretion governed by reason and justice. Appeals allowed, HC order condoning delay set aside, decided in favour of revenue. en-us Fri, 13 Sep 2013 00:00:00 +0530 Tue, 24 Jun 2025 10:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255854 SC rejected condonation of 2449 days delay in appeal by managing committee. Court found HC misdirected itself by ignoring key facts: earlier committee was served notice and appeared in proceedings, District Inspector communicated compliance requirements, new committee took charge but claimed ignorance of pending litigation without explanation. SC held managing committee exhibited gross negligence and adopted dilatory tactics, with plea of lack of knowledge lacking bona fide. Division Bench failed to exercise proper judicial discretion governed by reason and justice. Appeals allowed, HC order condoning delay set aside, decided in favour of revenue. Case-Laws Indian Laws Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255854