2025 (12) TMI 658

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....jay Kumar Arora, Sr. DR ORDER PER C.N. PRASAD, JM These two appeals filed by the assessee are preferred against the order of the CIT (Exemptions) [hereinafter referred as "CIT(E)"] in denying registration under Section 12A and 80 G of the Income Tax Act respectively. 2. These appeals are filed with the delay of 41 days and the assessee has filed application for condonation of delay exp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al and filing before the Hon'ble ITAT. He assured that the appeal will be filed within due date. (ii) Thereafter, the Authorized Representative did not inform us anything about this and we were under the bona fide belief that the appeal has been filed within specified time. (iii) That when we have inquired from the Authorized Representative, Sh. Dinesh Kumar regarding the sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Acquisition v. Mst. Katiji & Ors.. (1987) 167 ITR 471 (SC) where it was held that the Courts should have a pragmatic and liberal approach while considering the petition for condonation of delay. Their Lordships have also held that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice should be preferred. 4.1 Further, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is prevented with reasonable cause in not filing the appeal in time and thus, the delay of 41 days in filing the appeal are condoned and the same are admitted for adjudication. 4. The learned Counsel for the assessee at the outset stated that the learned CIT(E) rejected the application for registration under Section 12A as well as the approval under Section 80G on the ground that the applicati....