INCOME TAX ACT, 1961

Section 260A

Appeal (High Court) - Condonation of delay of 253 days in filing appeal by assessee - Cancellation of registration of assessee as a charitable trust under section 12AA(3) -

Assessee was aggrieved by order of Tribunal filed appeal before this court. It was seen that assessee had preferred the said appeal against the order of CIT for cancelling the registration of assessee as a Charitable Trust under section 12AA(3). There was delay in filing the said appeal and delay was of 253 days for which a delay condonation application was filed. Tribunal held that there was inconsistency in the stand taken by assessee in different affidavits and therefore, it was further held that assessee had failed to show sufficient cause in filing the related appeal late. Held: Tribunal was not justified in refusing to condone the delay of 253 days in filing the appeal by the assessee. Further that it would be in the interest of justice if appeal of assessee is heard and decided on its own merit after all, the issues relates to cancellation of the registration of assessee as a Charitable Trust under section 12AA(3).

REFERRED : Nandkishor Education Society v. CKIT [ITA No. 942/PUN/2010, dt. 21-3-2017]

FAVOUR : In assessee's favour by way of remand

A.Y. :

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