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2018 (9) TMI 1413 - HC - Income TaxRejection of application for Registration u/s 12A - Condonation of delay - delay is more than 18 years and it is inordinate and unexplained - Held that:- The reason, which was stated by the Assessee, is that the Founder Trustee is an elderly person suffering from several ailments and they were under the impression that the Trust has been registered under the Act, the failure to file the application for registration was not wilful, but due to genuine mistake. Ignorance of law is no excuse. The provision of Section 12A, being a beneficial provision to the Assessee, requires strict interpretation. Therefore, the Assessee should have been in a position to explain the delay, which is more than 18 years in the instant case. As rightly pointed out by the Commissioner, the reasons assigned by the Assessee for the delay are clearly inadequate and not sufficient. Unless and until the Assessee has shown sufficient cause for condonation of delay, the question of condoning the delay does not arise. In the facts and circumstances of the case, the nature of relief sought by the Assessee does not warrant an liberal approach. Commissioner has pointed out that despite opportunity being granted to the assessee, they did not appear. Power to review an order passed under Section 12A and power to cancel or recall an order was introduced only with effect from 01.10.2004 - Learned counsel for the Assessee would contend that what they seek for is not a review, but rectification. This contention does not merit acceptance for the reasons assigned by us earlier - the effective date, having been fixed as 01.04.2007, is attempted to be pushed back by more than 18 years. This would amount to review of the order dated 06.11.2007, which is impermissible. Proviso to Section 12A as introduced with effect from 01.06.2007 and on the date, when the Commissioner passed the order on 06.11.2007, he had no jurisdiction to pass such an order - Held that:- It is to be pointed that in the instant case, the application was filed on 30.05.2007. Therefore, it is not the date of order, which is relevant, but the date of application. In any event, need to consider such an issue does not arise in this case, as we are fully satisfied that the Commissioner had rightly allowed the registration with effect from 01.04.2007 and the reasons assigned by the Commissioner in the order dated 14.12.2007 declining to condone the inordinate delay is also just and proper. Hence, in the facts and circumstances of the case, the Tribunal committed an error in remanding the matter for fresh consideration. An order for reconsidering the issue already decided cannot be mechanically passed, unless and until, the superior authority or the Court is convinced that the exercise of discretion either improper or illegal. As pointed out earlier, personal opinion has no room in such matters. Thus, the Tribunal ought not to have remanded the matter for fresh consideration and the order of remand deserves to be set aside. - decided in favour of revenue
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