TaxTMI 
TaxTMI 
2023 (7) TMI 1331
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....22. 2. The assessee has taken the following grounds of appeal:- "1. Order passed u/s 12A(1)(b)(ii) of the Act rejecting application for registration u/s 12A is bad in law as it was passed in complete breach of principle of natural justice. 2. The Ld. Commissioner of Income Tax Exemption- Ahmedabad erred in law and on facts in rejecting application seeking approval/registration u/s 12AA of the Act, without appreciating facts and law of the case properly. 3. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise." 3. At the outset, we observe that the appeal is time-barred by 671 days. The counsel for the assessee has filed an application for condonation o....
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....on receipt of show cause notice dated 15-11-2022 that the assessee realised that it did not have a valid registration under Section 12A of the Act for Assessment Year 2021-22. It was only then that the assessee, in consultation with another counsel, filed an appeal before ITAT. Accordingly, it was submitted that the delay in filing of the present appeal was due to genuine bona-fide reasons since assessee was under the belief that it had been granted registration under Section 12A of the Act for the impugned Assessment Year. Application for condonation of delay 4. On going to the application for condonation of delay, we are of the considered view that leaving aside the period of limitation owing to the Covid pandemic, there is a delay ....
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....r side cannot claim to have vested right in injustice being done because of a nondeliberate delay. 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 to do so. 4.2 The Supreme Court in N. Balakrishnan v. M. Krishnamurthy 2008 (228) ELT 162, while condoning the delay of 883 days in filing an application for setting aside the ex parte decree held "That the purpose of Limitation Act was not to destroy the rights. It is founded on public policy fixing a life span for the legal remedy for the general welfare. The primary function of a Court is to adjudicate disputes between the parties and to advance substantial j....
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....that they had no knowledge about passing of order, dated 29-12-2003, until June, 2008. The Supreme Court held that unless that fact was to be refuted by the Revenue, question of disbelieving stand taken by assessee on affidavit, could not arise and for which reason, High Court should have shown sympathy to assessee by condoning delay in filing concerned appeal(s). 4.4 The Vishakhapatnam ITAT in the case of Smt. Samanthapudi Lavanya v. ACIT [2021] 127 taxmann.com 188 (Visakhapatnam - Trib.) held that where assessee was under bona fide impression that its appeal had been filed by accountant, but came to know fact of not having filed appeal when there was pressure from department for payment of demand, delay of 492 days in filing appeal was....