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2019 (3) TMI 1207 - HC - Income TaxCondonation of delay - Tribunal refusing to condone the delay caused in filing the Appeal before the Tribunal - whether sufficient cause is made out or not? - possible fallout of the Appeal not being entertained by the Tribunal on merits - cancellation of registration granted under Section 12A - HELD THAT:- Assessee has filed an Affidavit suggesting that the earlier Chartered Accountant had given an opinion that no Appeal was needed to be filed. It was upon being correctly advised later on by the new Chartered Accountant, that the Assessee decided to file Appeal before the Tribunal. Additionally, we notice that cancellation of registration granted under Section 12A of the Act would deprive the Assessee of the benefits under Section 11 of the Act for all times to come. When the Assessee filed a fresh application for registration under Section 12A of the Act, the Commissioner rejected the same by an order dated 28/02/2014 on the ground that once the registration is cancelled, there is no provision under the Act enabling the Assessee to file fresh application for registration. What would, therefore, emerge is that by virtue of the order of a Director of Income Tax cancelling the registration of the Assessee, the Assessee would not be entitled to the benefits under Section 11 for all times to come. Thus taking a liberal view of the delay, the delay not condoned in filing the Appeal before the Tribunal, is ordered to be condoned. The Assessee shall deposit a sum of ₹ 50,000/( Rupees Fifty Thousand Only) by way of costs with the High Court Legal Aid Services within two weeks from today. - Decided in favour of assessee
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