2019 (3) TMI 1207

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....ngh for Appellant. Mr. Suresh Kumar for Respondents. P. C. : 1. The Appeal is admitted for consideration on the following substantial question of law : "Whether in facts of the case, the Income Tax Appellate Tribunal was right in law in refusing to condone the delay caused in filing the Appeal before the Tribunal ?" 2. With consent of learned Counsel for the parties, the Appeal is t....

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....essee has filed this Appeal. 4. Learned Counsel Mr. K. Gopal appearing for the Appellant - Assessee submitted that the Assessee is a trust engaged in activities which are charitable in nature. The trust has set up a sports complex where the facilities for playing various sports are being provided to the members of public at concessional rate. The Commissioner has committed a serious error in ca....

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....ed on the decision of Supreme Court in case of N. Balakrishnan Vs. M. Krishnamurthy AIR 1998 SUPREME COURT 3222 in which finding though the Appellant could not file Appeal because the Advocate did not inform the Appellant about the decision of the Court, the Court condoned the delay though the delay was considerable in filing the Appeal. 5. On the other hand, Mr. Suresh Kumar learned Counsel fo....

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....at the Assessee decided to file Appeal before the Tribunal. Additionally, we notice that cancellation of registration granted under Section 12A of the Act would deprive the Assessee of the benefits under Section 11 of the Act for all times to come. When the Assessee filed a fresh application for registration under Section 12A of the Act, the Commissioner rejected the same by an order dated 28/02/2....