TMI Blog2015 (1) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of an appeal, a party has to show sufficient cause. Sufficient cause means a cause beyond the control of the party, e.g., a mistake made in good faith in respect of exercise of due care and attention. But where there is want of due care and attention or want of due diligence or sufficient cause the delay cannot be condoned. The delay in filing the appeal is abnormal. - ITA NO. 168/PNJ/2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that they will be entitled for exemption u/s 11. The Assessee has received contribution towards building construction only and therefore the delay was unintentional and must be condoned. 3. The ld. DR on the other hand agitated the condonation of delay. 4. We heard the rival submissions and carefully considered the same. We noted that no doubt this Tribunal has power to condone the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised accordingly, but when questioned could not give the name of the counsel who had advised in this regard. Even when we asked for the Affidavit of the concerned person, the ld. AR expressed his inability to file the same. We were also surprised to see that the Trust Deed has been notarized even though the Trust has been created as per the history given in the Trust Deed for the purpose of proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR, in our opinion, is itself self-defeating as if the Assessee was not aware about the provisions of Sec. 12A 11, how the Assessee had moved an application for Registration of the Trust u/s 12A within the stipulated time of its creation ? Therefore, in our opinion, it is not a fit case where the delay can be condoned. Similar view has been taken by the Hon'ble Delhi High Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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