TaxTMI 
TaxTMI 
2016 (12) TMI 41
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....fter called 'the Act'). 2. The assessee is an authority constituted under the U.P. Urban Planning and Development Act, 1973. The assessee was initially denied registration u/s 12AA of the Act by the Ld. CIT vide order dated 08/08/2006 and the assessee preferred an appeal before the ITAT. ITAT vide its order dated 31/01/2007 in ITA No. 2903/Del/2006 directed the Ld. CIT to grant registration. The Ld. CIT, however, while giving effect to the order of the ITAT, granted the registration w.e.f. 31/03/2003 and not from 01/04/2002 i.e. the first day of the previous year. Subsequently, the assessee moved an application u/s 154 of the Act seeking rectification in the date from which the registration u/s 12AA was to be effective. An order rejectin....
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....ng the order of Hon'ble Tribunal. 3. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other." 3. At the outset, the Ld. AR submitted that there was a delay of 1875 days in filing the appeal. The Ld. AR submitted that when the assessee had received order dated 29/09/2010 passed by the Ld. CIT, Ghaziabad in pursuance to the order of the ITAT, an application u/s 154 of the Act was filed before the Ld. CIT well within time. Thereafter, an order rejecting assessee's application u/s 154 was passed on 29/05/2015. Against the said rejection, the assessee had again filed an appeal before the ITAT within time. Thereafte....
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....in the Limitation Act and the CPC. Such expression has also been used in other sections of the Income Tax Act such as sections 274, 273, etc. The expression "sufficient cause" within the meaning of section 5 of the Limitation Act as well as similar other provisions and the ambit of exercise of powers there under have been the subject-matter of consideration before the Hon'ble Apex Court on various occasions. In the case of State of West Bengal vs. Administrator, Howrah Municipality AIR 1972 SC 749, the Hon'ble Supreme Court, while considering the scope of expression "sufficient cause" for condonation of delay, has held that the said expression should receive a liberal construction so as to advance substantial justice when no negligence or i....
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....times delay of the shortest range may be uncondonable due to a want of acceptable explanation, whereas in certain other cases, delay of a very long range can be condoned as the explanation thereof is satisfactory. Once the Court accepts the explanation as sufficient, it is the result of positive exercise of discretion and normally the superior Court should not disturb such finding, much less in revisional jurisdiction, unless the exercise of discretion was on wholly untenable grounds or arbitrary or perverse. But it is a different matter when the first Court refuses to condone the delay. In such cases, the superior Court would be free to consider the cause shown for the delay afresh and in its own finding even untrammeled by the conclusion ....
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....y. The doctrine must be applied on a rational commonsense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected ....
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.... the appeal are concerned, it is seen that according to the newly introduced provisions of section 12AA of the Act the person in receipt of the income should make an application in Form No. 10A for registration of the trust or institution to the Commissioner before the expiry of a period of one year from the date of the creation of the trust or the establishment of institution, whichever is later. However, where an application for registration is made after the expiry of the aforesaid period, the provisions of sections 11 and 12 will apply from the date of the creation of the trust or the establishment of the institution if the Commissioner is, for reasons to be recorded in writing, is satisfied that the person in receipt of the income was ....