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    <title>2016 (11) TMI 1259 - ALLAHABAD HIGH COURT</title>
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    <description>The Commissioner, acting as appellate authority under Section 12-D(2) of the Societies Registration Act, 1860, was treated as a statutory appellate authority and not a court in the strict constitutional sense. The Limitation Act did not apply to the appeal merely through Section 29(2), but the principles underlying Section 14 could be used where a party had bona fide and diligently pursued a wrong forum. Because the appellant first approached the writ court promptly after cancellation and then filed the appeal, the delay was attributable to good-faith pursuit of an incorrect remedy. The delay was therefore validly condoned, and the challenge to that condonation failed.</description>
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      <title>2016 (11) TMI 1259 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=335241</link>
      <description>The Commissioner, acting as appellate authority under Section 12-D(2) of the Societies Registration Act, 1860, was treated as a statutory appellate authority and not a court in the strict constitutional sense. The Limitation Act did not apply to the appeal merely through Section 29(2), but the principles underlying Section 14 could be used where a party had bona fide and diligently pursued a wrong forum. Because the appellant first approached the writ court promptly after cancellation and then filed the appeal, the delay was attributable to good-faith pursuit of an incorrect remedy. The delay was therefore validly condoned, and the challenge to that condonation failed.</description>
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