TMI Blog2017 (3) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... t to come to a conclusion as to whether the delay was intentional and/or deliberate. We find from the record that the Assessee, perhaps, did not receive the best legal assistance in the matter. Notwithstanding the fact that the period of delay is large, we are inclined to condone the delay, especially in the circumstances obtaining in the case, which is, that, if the Assessee were to succeed on merits, it could, hardly, be said that it would cause detriment to the Revenue, in a matter involving grant of registration. The Assessee has, ostensibly, been carrying on charitable activities. This, of-course, would have to be decided on merits, once, the Tribunal examines the claim made by the assessee in that behalf. The CIT, as noted ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paucity of funds. 3.1. Learned counsel submits that the Assessee had taken the assistance of a Chartered Accountant, who obviously, was unaware of the provisions of law, which provided for an appeal, against the order of the CIT, whereby, the petitioner's application for grant of registration under Section 12AA of the Income Tax Act, 1961 (in short 'the Act'), was rejected. 4. Mr.Narayanasamy, learned counsel for the Revenue, vigorously, opposes the appeal, mainly, on the ground that the condonation of delay petition, which had been filed with the Tribunal, was not supported by an affidavit of the Assessee. Learned counsel submits that there is, therefore, no reason for this Court to intervene in the matter. 5. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtually, ignorance of law displayed, by a professional engaged by him, to prosecute his case before the appropriate forum. 7. The answer to this poser lies in the felicitous observations of the Supreme Court in the case of : Motilal Padampat Sugar Mills V. State of U.P., AIR 1979 SC 621 - wherein, it accepted the dicta of Maule, J. and Lord Atkin, that while ignorance of law is no excuse, (a maxim of different scope and application), there is not and never has been a presumption that everyone knows the law. (See observations made in this behalf at page 629) : ...... 6. The claim of the appellant to exemption could be sustained only on the doctrine of promissory estoppel and this doctrine could not be said to be so well defined in it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Court, that the appellant had full knowledge of its right to exemption so as to warrant an inference that the appellant waived such right by addressing the letter dated 25th June, 1970. We accordingly reject the plea of waiver raised on behalf of the State Government. ....... (emphasis is ours) 8. Besides this, there is another aspect of the matter, which is that, in dealing with issues, such as the one, we are faced with, not only the period of delay has to be taken in account, but also the quality of explanation, the legal assistance, if any, sought and rendered to the litigant, and the detriment that condonation of delay would cause to the opposing party. These are aspects, if, looked at, closely, will enable the Court to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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