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2016 (3) TMI 1070 - ALLAHABAD HIGH COURT

2016 (3) TMI 1070 - ALLAHABAD HIGH COURT - TMI - Condonation of delay - only ground seeking condonation of delay is that since the right of appeal has now been created, therefore, the appellant has a right of appeal against the order passed in 2008 - Held that:- We are unable to agree with this proposition inasmuch as, a right of appeal is a matter of procedure that gets converted into a substantive right as a creature of statute. The appeal has to be filed within the limitation prescribed. It c .....

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5, cannot be stretched retrospectively for extending the benefit as claimed by the appellant for condoning the delay. - the appeal deserves to be rejected. - Income Tax Appeal No. - 25 of 2016 - Dated:- 29-3-2016 - Amreshwar Pratap Sahi And Attau Rahman Masoodi, JJ. For the Appellant : Dhananjay Awasthi, Ashish Raj Shukla, R. B. Shukla For the Respondent : Alok Mathur ORDER This appeal questions the order of the Tribunal dated 31.12.2015 whereby the appellant's time barred appeal against the .....

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that the order was passed by the Chief Commissioner in relation to the exemption being claimed under Section 10 (23C) (vi) and (via) of the Income Tax Act 1961 against which no appeal by when the order was passed in 2008. The appellant contends that the appellant-educational Society had sought registration under Section 12AA (1) of 1961 Act in order to seek exemption from income of the Society under Section 11 of the Act. The said application was rejected and the exemption was refused, vide ord .....

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wed the said appeal, vide judgment dated 31.08.2008 and in compliance thereof, a certificate of registration was issued to the Society on 01.05.2008. Thus, becoming eligible for exemption, the application was moved under Section 10(23C) which came to be rejected on 26.12.2008 and the order was served on the appellant admittedly on 06.01.2009. At that point of time, no statutory right of appeal was available against such an order. The right of appeal emerged only with effect from 01.06.2015 under .....

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