TaxTMI 
TaxTMI 
2025 (6) TMI 474
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....d. A.R. of the assessee also drew our attention on application for condonation of delay along with the affidavit in original sworn before the notary public on 19.03.2025 which are reproduced below for ease of reference and record: 3. We have perused the details filed by the assessee by way of above affidavit to justify the delay and we are satisfied that there is sufficient cause without any malafide intention on the part of the assessee in filing the appeal belatedly before us. It is to be noted that u/s 253(5) of the Act, the Tribunal may admit the appeal filed beyond the period of limitation where it has established that there exists a sufficient cause on the part of the assessee for not presenting the appeals within the prescribed time. The explanation therefore, becomes relevant to determine whether the same reflect sufficient and reasonable cause on the part of the assessee in not filing this appeal within the prescribed time. 3.1 While considering a similar issue the Apex Court in the case of Collector, Land Acquisition v. Mst. Katiji and Ors. (167 ITR 471) laid down six principles. For the purpose of convenience, the principles laid down by the Apex Court are reproduc....
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....e refuse to condone the delay, that would amount to legalize an illegal and unconstitutional order passed by the lower authority. 3.3 Further, in the case of People Education & Economic Development Society Vs/ ITO reported in 100 ITD 87 (TM) (Chen), wherein held that "when substantial justice and technical consultation are pitted against each other, the cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of non-deliberate delay". 3.4 The next question may arise whether delay was excessive or inordinate. There is no question of any excessive or inordinate when the reason stated by the assessee was a reasonable cause for not filing the appeal. We have to see the cause for the delay. When there was a reasonable cause, the period of delay may not be relevant factor. In fact, the Madras High Court in the case of CIT vs. K.S.P. Shanmugavel Nadai and Ors. (153 ITR 596) considered the condonation of delay and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Accordingly, the Madras High Court condoned nearly 21....
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....t maintainable and hence dismissed. 9. Now, we take up assessee's appeal in ITA No.411/Bang/2025 for the AY 2024-25. The assessee has raised various grounds of appeal. 10. At the outset, the ld. A.R. submitted that assessee had withdrawn the application in Form No.10AB filed before CIT (Exemptions) for registration u/s 12(1)(ac)(iii) of the Income Tax Act, 1961 (in short "The Act") and for this reason the ld. CIT(E) has rejected the application for registration u/s 12(1)(ac)(iii) of the Act. Further the ld. AR submitted that since the assessee Trust is facing technical difficulties in filing the fresh application for approval/registration & therefore filed the present appeal before this Tribunal along with a condonation petition for seeking direction to the ld. CIT(E) to resolve the issues & accept the fresh application of registration/approval. 10.1 The ld. DR on the other hand submitted that this appeal filed by the assessee is not maintainable as the assessee trust itself withdrew the application filed in form 10AB for registration u/s 12(1)(ac)(iii) of the Act. 11. We have heard both the parties and perused the materials available on record. We observe that the ld. ....
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....ving its registered office at #109, Devihosur Village, Devihosur B.O., Venkatapur Taluk & District, Haveri 581110, Karnataka, do hereby solemnly affirm and declare as follows: No. of Corrections M.H. Nadagic Statutory Alert: 1. The authenticity of this Stamp certificate should be verified af "www. Any discrepancy in the details on this Certificate and as available on th NOTARYing Stamp Mobile App of Stock Holding. App renders it invalid. 2. The onus of checking the legitimacy is on the users of the ceralicate 3. In case of any discrepancy please inform the Competent Authority 1. I am the appellant filing this affidavit in support of the appeal against the impugned Notice No. ITBA/EXM/F/EXM45/2024-25/1067008194(1) and Application No. CIT (EXEMPTIONS) BANGALORE/2024-25/12AA/10034, dated 25/07/2024. 2. I regret to inform you that I was unable to file the appeal within the prescribed statutory time limit due to unavoidable circumstances. We had to withdraw the application for registration under Section 12AA of the Income Tax Act, 1961, with the bona fide intention of reapplying with the requisite supporting documents as directed during the hearing. However, w....