TaxTMI 
TaxTMI 
2022 (4) TMI 683
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....t' in short) . 2. At the outset, the learned AR appearing on behalf of the assessee submitted that there was the delay in filing the appeal before the ITAT for 838 days. The learned AR has explained the delay for two reasons. Firstly, the assessee was under the impression that the registration application filed dated 15 April 2019 shall be validated for registration under section 12 AA of the Act from the year 2018-19 as the original application was filed dated 30 October 2018. According to the assessee, the 1st application dated 30 October 2018 for the registration under section 12 AA of the Act was rejected by the learned CIT exemption on the reasoning that the assessee has not furnished the requisite details in response to the query rai....
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....e ITAT. 4. On the other hand, the learned DR submitted that there is inordinate delay in filing the appeal by the assessee and reasons given by the assessee for the delay have not been supported by the documentary evidence. Accordingly, the learned DR opposed to condone the delay occurred in filing the appeal by the assessee. 5. We have heard the rival contentions of both the parties and perused the materials available on record. Under the provisions of the Act, there is a time limit specified under the respective section of the Act for filing the appeal against the finding of the specified authority. However, the provisions of the Act also provides relaxation to the parties, if failed to file the appeal within the stipulated time, if the....
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..... .what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within the period prescribed by limitation and explain the delay for such period for the purpose of linking up the circumstances which had caused the delay during the period of limitation and thereafter." (p. 192) 5. Recently, the Allahabad High Court in Ganga Sahai Ram Swarup v. ITAT [2004] 271 ITR 512 has taken the view that liberal view ought to have been taken by the authority as the delay was only of a very short period and the appellant was not going to gain anything from it. 6. Applying the ratio laid down by the Apex Court as....
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....stand to benefit by lodging an appeal late (2) Refusing to condone delay can result in a meritorious matter being thrown at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. (3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to ....
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....in it was held as under : "Since in this case the assessee had been prosecuting other remedies, the time taken by those proceedings should naturally be taken while determining the question whether the assessee had sufficient cause for not presenting the appeal in time. Therefore, the revenue was not right in submitting that the appeal filed under section 17 was an appeal against the original order of assessment under the Act, which was passed about 20 years ago, as it was evident that the appeal was against an order of rejection of relief by the assessing authority. Thus, though the Tribunal's view that there was no question of limitation in such cases, was not correct yet the AAC was right in condoning the delay and entertaining the ....
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....eved by the order of learned CIT exemption, the assessee is in appeal before us. 9. The learned AR before us contended that the learned CIT exemption on the subsequent application dated 15-4-2010 made by the assessee for the registration under section 12AA of the Act has granted the registration dated 18-10-2019. Thus, the objects and activities of the assessee are beyond the doubts. As such the trust is carrying out charitable activities which has also been admitted by the learned CIT exemption. Thus the learned AR for the assessee before us prayed to restore the issue to the file of the learned CIT exemption for fresh adjudication as per the provisions of law. 10. On the contrary, the learned DR vehemently supported the order of the aut....