2015 (2) TMI 802

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....os. 588 of 2009 and 1529 of 2009 is the claim of the association for registration under section 12A of the Income-tax Act, 1961 ("the Act" for short), whereas the other appeals arise out of the assessment orders passed for the assessment years 2001-02 to 2005-06. 2. We shall first deal with I. T. A. Nos. 588 of 2009 and 1529 of 2009. 3. According to the appellant, they made an application seeking registration under section 12A of the Act for the period commencing from the assessment year 1992-93. It is stated that the said application was made to the Commissioner on December 26, 1997. According to the appellant, this application was untraceable and, therefore, was not acted upon by the Commissioner and that in such circumstances the a....

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....by the Tribunal. 7. Condonation of delay is not a matter of right. Delay can be condoned by the Tribunal only if it is satisfied that the delay has been satisfactorily explained by the appellant. Reading of the order passed by the Tribunal shows that the appellant failed in providing any satisfactory explanation for the inordinate delay of 445 days. It was, therefore, that the Tribunal declined the prayer. 8. Having gone through the order passed by the Tribunal and the period of this appeal, we fully endorse the conclusions of the Tribunal regarding absence of reasonable cause for condonation of delay. Therefore, we see absolutely no reason to interfere with the order passed by the Tribunal declining to condone such inordinate delay. ....