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2017 (3) TMI 1519 - HC - Income TaxCondonation of delay - petition for condonation of delay show that the Chartered Accountant engaged in the matter, one, Mr.A.Johnson, FCA, was unaware of the fact that an appeal could be filed against the order of the CIT, post the amendment made in Section 253(1)(c) - Held that:- Not only the period of delay has to be taken in account, but also the quality of explanation, the legal assistance, if any, sought and rendered to the litigant, and the detriment that condonation of delay would cause to the opposing party. These are aspects, if, looked at, closely, will enable the Court to come to a conclusion as to whether the delay was intentional and/or deliberate. We find from the record that the Assessee, perhaps, did not receive the best legal assistance in the matter. Notwithstanding the fact that the period of delay is large, we are inclined to condone the delay, especially in the circumstances obtaining in the case, which is, that, if the Assessee were to succeed on merits, it could, hardly, be said that it would cause detriment to the Revenue, in a matter involving grant of registration. The Assessee has, ostensibly, been carrying on charitable activities. This, of-course, would have to be decided on merits, once, the Tribunal examines the claim made by the assessee in that behalf. The CIT, as noted above, has rejected this claim, which has not been tested before the Tribunal on merits. Therefore, for the foregoing reasons, we allow the appeal, and set aside the judgement of the Tribunal. The matter is remitted to the Tribunal for a decision on merits.
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