2012 (10) TMI 1178

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.... the application for condonation of delay in paras 4 and 5 has made the following averments for condonation of delay: "4. The Tribunal on remand merely proceeded to hold that for the assessment year 1996-97 to 2002-03 assessee has been treated as a public charitable utility. Therefore registration u/s.12A has to be granted. This order was passed on 03.04.2009. The same was communicated to t....

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....ct. Further provisions of Sections 11 and 13 of the Act should also be considered as applicable to the assessee". 2. It is the contention that the failure to prefer an appeal against the order of the Tribunal dated 3.4.2009 was a bonafide mistake. The appellant relied upon the decisions of the Supreme Court in CIT v. West Bengal Infrastructure Development Finance Corpn. Ltd. [2011] 334 ITR 2....

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....lay cannot be allowed as a matter of course by accepting the plea that dismissal of the matter on the ground of bar of limitation will cause injury to the public interest". The counsel for the appellant relying on the said decision submitted that the public interest is not always a dominant criteria for condonation of delay. 4. Upon consideration of the submissions made at the bar, we are o....