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2018 (9) TMI 350 - KARNATAKA HIGH COURTCondonation of delay denied - revision petition dismissed mainly on the ground of technicality - granting exemption under Section 80P(2)(a)(i) - Held that:- As brought to the notice of this Court that in identical circumstances, in the case of CIT –vs Sri Biluru Gurubasappa Pattina Sahakari Sangha Niyamitha [2015 (1) TMI 821 - KARNATAKA HIGH COURT] the very CIT has condoned the delay and allowed the petition granting exemption under Section 80P(2)(a)(i) of the Act. For the subsequent assessment years 2008-09, 2012-13 and 2013-14, the Commissioner for Income Tax (Appeals) in respect of very petitioner, has granted exemption from payment of tax. In all fairness, the Commissioner while passing the impugned order ought not to have rejected the application for condonation of delay as well as revision petition. When the Commissioner himself has granted exemption to subsequent years to the very petitioner and the Board’s Instruction No.13/2006 dated 22.12.2006 clearly depicts that up to six years application for refund can be entertained, but in the present case it is only two years. Therefore, the Commissioner for Income Tax ought to have proceeded to condone the delay and decide the revision petition on merits. It is well settled that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. Writ petition is allowed. The impugned order passed by the 2nd respondent as per Annexures-H and K are hereby quashed and the matter is remanded for consideration afresh.
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