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M/s SPPORTHI SADAN CONVENT Versus THE COMMISSIONER OF INCOME TAX, BELAGAVI AND THE ASSISTANT COMMISSION OF INCOME TAX, CIRCLE –2, BELGAVI

2016 (5) TMI 191 - KARNATAKA HIGH COURT

Condonation of delay - Held that:- Ignorance of law is no excuse. See Swadeshi Cotton Mills Co. Ltd. vs. Government of UP (1972 (11) TMI 78 - SUPREME COURT OF INDIA)

The appellant has not made out any ground for condonation of delay of 997 days before the Tribunal. We see no error in the order passed by the Tribunal. Accordingly, the appeal fails and stands dismissed. - I.T.A.No.100066/2015 - Dated:- 17-2-2016 - MR. H.BILLAPPA AND MR. P.S.DINESH KUMAR, JJ. FOR THE APPELLANT : SRI.V.K .....

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submitted by the learned counsel for the appellant that, the appellant had filed an application under Section 12A of the Income Tax Act, 1961, for registration of trust. The said application had been rejected vide order dated 24/6/2011 by the Commissioner of Income Tax. This order was challenged before the ITAT. The said appeal was presented with the delay of 997 days. The Tribunal on consideration of the material on record with regard to the delay in filing the appeal has recorded a finding wh .....

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st Deed has been notarized even though the Trust has been created as per the history given in the Trust Deed for the purpose of properties of school. In our opinion, a Trust cannot hold/acquire immovable properties until and unless it is registered with the Sub-Registrar. It is not a case where a person has put his property in the Trust. Although the Trust was created on 15/3/2010 but the led. AR could not produce any Income & Expenditure Account and Balance sheet, audited or otherwise, for .....

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Surinder Kumar Boveja Vs. CWT, 287 ITR 52 (Delhi), the tribunal dismissed the appeal as having been barred by limitation. 5. A careful perusal of the findings recorded by the Tribunal clearly points to the fact that the delay was sought to be explained on two grounds. Firstly, that the trust was under the bonafide impression that such a registration was not condition precedent for seeking relief under Section 11 of the Income Tax Act 1961 ( Act for short). Secondly, that the appellant Trust was .....

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the Tribunal was not justified in dismissing the application on the ground of limitation and ought to have noted that to meet ends of substantial justice, the delay ought to have been liberally construed. 7. This is not a case wherein the appellant is an illiterate person, who may not know the repercussion in law. Further, it is the specific case of the appellant that the Trust was under banafide impression that Registration under Section 12A was not a condition precedent and such impression wa .....

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