TMI Blog2012 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... er was entrusted to other lawyer who not in the knowledge of the Income-tax matters, Commissioner and Director of Agriculture, Hyderabad advised to claim exemption u/s 11 of the IT Act and for this purpose seek registration of the AMC under section 12AA of the IT are required to file the returns of income, the Secretary was under the bonafide impression that once the registration is granted, it could claim exemption u/s 11 of the IT Act. Therefore, no appeal was filed before the Hon'ble ITAT against the appellate order of the ld. CIT(A) – Held that:- the reasons advanced by the assessee do not show any good and sufficient reason to condone the delays of more than 1500 days - The delays are not properly explained by the assessee – appeals fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Markets Act, 1966 and the appellant does not have any right to utilise the property on its own. 5. The ld. CIT(A) ought to have considered the fact that the amount is collected in accordance with the directions of the Govt. And is to be spent only according to the provisions of section 15 of the AP (Agricultural Produce Livestock) Markets Act 1966 and the directions of the Govt. Authorities and therefore, the appellant has no right or ownership over the amount collected by it. 6. The ld. CIT(A) ought to have considered the expenditure incurred by the appellant in the light of the provisions of section 36(1)(xii) of the Act." It is observed that there was a delay of 1589 days in filing the appeal for assessment year 2003-04 and 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eek registration of the AMC under section 12AA of the IT Act. Accordingly, the application u/s 10A was filed before the DIT(E) and was pursuing for registration. Therefore, the Secretary was under the bonafide impression that once the registration is granted, it could claim exemption u/s 11 of the IT Act. Therefore, no appeal was filed before the Hon'ble ITAT against the appellate order of the ld. CIT(A) referred to above. During the month of June, 2011 the present Advocate of the petitioner has intimated that the matter of registration u/s 12AA is to be pursued with the DIT(E) and for this purpose required the petitioner to make available the details of the application filed in Form 10A etc., For this purpose while verifying the back recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a liberal construction. A liberal view ought to be taken in terms of delay of few days. However, when there was inordinate delay, one should be very cautious while condoning the delay. In the case of Collector Land Acquisition v. Mst. Katiji [1987] 167 ITR 471 (SC) wherein the Supreme Court laid down the following six principles before condoning the delay:- "( i ) Ordinarily, a litigant does not stand to benefit by lodging an appeal late. ( ii ) Refusing to condone delay can result in a meritorious matter being thrown at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. ( iii ) "Every day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roved beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence whatsoever. The sufficient cause within the contemplation of the limitation provision must be a cause which is beyond the control of the party invoking the aid of the provisions. The Hon'ble Supreme Court in the case of Ramlal v. Rewa Coalfields Ltd. AIR 1962 SC 361 has held that the cause for the delay in filing the appeal which by due care and attention could have been avoided , cannot be a sufficient cause within the meaning of the limitation provision. Where no negligence, nor inaction, or want of bona fides can be imputed to the assessee a liberal construction of the provisions has to be made in order to advance substantial justice. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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