TaxTMI 
TaxTMI 
2024 (10) TMI 166
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....by the assessee. 2. At the outset of hearing, the Bench noted that there is a delay of 65 days in filing the present appeal by the assessee. Apropos to the said delay, ld. AR of the assessee submitted at bar that son of signatory, was stuck in Ukrain war area, and as such present appeal came to be filed beyond the prescribed period of limitation. In addition, the AR also relied upon the averments made in the application filed on 10.5.2024, seeking condonation of delay; "Sub: Request for condonation of delay of 66 days Hon'ble Sir, With reference to the above subject, we want to state that the assessee trust was unable to respond to the CIT order within the stipulated timeframe, during the period when the CIT order w....
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.... the petitioner's claim that relief can be granted to the petitioner who approaches the court even somewhat belatedly. The cases highlighted above clearly specifies that merely delay in filing cannot be the ground for rejection of an appeal is the reason that the legislature itself has conferred the power to condone delay by enacting section 5 of the Limitation Act of 1963 in order to enable the court to do the substantial justice to the parties by disposing of matter on "merits". The expression "sufficient cause" employed by the legislature is adequately elastic to enable the court to apply the law in a meaning manner which sub serves the ends of justice- that being the life purpose of the existence of the institution of court....
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....e registration of the assessee which is in dispute before us, submitted that the assessee is not serious as the application was filed under wrong provision of the Act, and furthermore, present appeal has been filed after delay. However, as regards the reason for condonation of delay, he did not raise any specific objection. 4. We have considered rival contentions of the parties and perused the material available on record. The prayer by the assessee for condonation of delay of 65 days has merit, and we concur with the submission of the assessee. Thus, delay of 65 days in filing the appeal by the assessee is condoned in view of the decision of Hon'ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167....
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.... applicant was issued a letter/notice No. ITBA/EXM/F/EXM43/2023- 24/1058990072(1) dated 22.12.2023 calling upon it either to withdraw its application in Form 10AB or to justify its claim for approval under clause (ii) of first proviso to sub-section (5) of section 80G of the Act on or before 29.12.2023. However, the applicant didn't comply with the above show cause. 6.1. As the assessee failed to file details/information required by the notice referred above and even otherwise as discussed, the applicant was found not eligible for approval under clause (ii) of first proviso to sub-section (5) of section 80G of the Act, for want of registration under clause (i) or (iii) of first proviso to 80G(5) of the Act, the applica....