2025 (7) TMI 863

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.... These appeals impugn the orders dated 19.03.2025 passed by the appellate tribunal under SAFEMA refusing to condone the delay of 204 days in preferring statutory appeals under Section 46 of the Prohibition of Benami Property Transaction Act, 1988. 2. The brief facts necessary for the disposal of these appeals are as follows: The appellant in these cases is a charitable and religious trust engaged in social welfare, educational and community development activities, operating under the spiritual umbrella of the Believers Eastern Church. The appellant was faced with a proceeding under the Prohibition of Benami Property Transactions Act, 1988 and was served with a show cause notice dated 8.8.2022. Based on the reply dated 22.8.2022, a ....

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....e tribunal was right in law in not considering the sufficient cause furnished and explained by the appellant in condoning the delay of 204 days in filing the appeal?" 3. Heard Sri.R.Sivaraman, the learned counsel appearing for the appellant, assisted by Sri.Nikhil Berny, and Sri.G.Keerthivas, the learned Standing Counsel for the respondent Department. 4. The learned counsel appearing for the appellant submitted that till January, 2024, the appellant was held up in spiritual activities because of the Christmas season, after which, the appellant sought legal advice as regards the maintainability of the proceedings taken by the adjudicating authority and was intending to prefer a writ petition challenging the very initiation of the proce....

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....contention raised by them that the proceedings under Section 26 of the Prohibition of Benami Property Transactions Act, 1988 are not possible against them. 7. It is true that the merits of the appeals will not be a ground to condone the delay. However, on showing sufficient cause, it is open for the appellate tribunal to condone the delay. A reading of Section 46 of the Prohibition of Benami Property Transactions Act, 1988 shows that the appellate tribunal is vested with absolute power to condone the delay beyond 45 days. It is pertinent to mention that there is no outer time limit by which the tribunal is permitted to condone the delay. Therefore, on showing sufficient cause, the Tribunal can always entertain the application for condona....