2015 (1) TMI 1278

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER PER P.K. BANSAL 1. This appeal has been filed by the Assessee against the rejection of the Registration u/s 12A of the Income Tax Act, 1961. The appeal is barred by limitation. The delay is of more than 997 days. 2. The ld. AR before us contended that the delay had been caused as the Assessee was not aware about the relevant law that in case the Registration is not allowed the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appeal within the due date cannot be regarded to be sufficient reason to condone the delay. The delay is of around 3 years. In our opinion, ignorance of law cannot be an excuse. Every citizen of the country must know the law by which he is governed. If the Trust has been created, the Trust is bound to follow the rules and regulations for availing the benefit under the Income Tax Act. The ld. AR ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Trust. Although the Trust was created on 15.3.2010 but the ld. AR could not produce any Income & Expenditure Account and Balance sheet, audited or otherwise, for the year ended 31.3.2010, 31.3.2011, 31.3.2012, 31.3.2013 and 31.3.2014. Rather, he explained his inability to submit the same. If the Assessee has applied for condonation of delay, the onus is on the Assessee to explain the reason for ea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ow sufficient cause. Sufficient cause means a cause beyond the control of the party, e.g., a mistake made in good faith in respect of exercise of due care and attention. But where there is want of due care and attention or want of due diligence or sufficient cause the delay cannot be condoned." We also noted that the delay in filing the appeal is abnormal. The Hon'ble Supreme Court also did....