TMI Blog2016 (7) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... B.P. Jain, This appeal of the assessee arises from the order of the Ld. Commissioner of Income-tax, Trivandrum vide order dated 30/09/2010 passed u/s. 12AA of the Income Tax Act . 2. The assessee has raised as many as seven grounds of appeal. However, at the outset, the Ld. Counsel for the assessee pointed out that there is a delay in filing the appeal before ITAT, Cochin Bench by 1964 days. To this effect, the assessee-Trust has filed an affidavit mainly stating that the delay was caused in view of professional advise for approaching the Ld. CIT afresh for granting registration u/s. 12AA, i.e., the assessee was under the bona fide belief that the entire income is exempt under the provisions of the Income Tax Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old that any error of law has been committed by the Tribunal in refusing to condone the delay. 4. We have heard the rival contentions and perused the facts of the case. The undisputed fact is that the appeal has been filed late by 1964 days before the Tribunal. In the affidavit filed by the assessee-Trust, it was stated that the appeal has been filed late because of the professional advise given by the professionals and in understanding the legal complexities of the Income Tax Act. It was also stated that the assessee was under the bona fide belief that the entire income is exempt under the provisions of the Income Tax Act and the importance of filing of the appeal was realized only on the rejection of the plea for registration, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has so much injurious effect on their interest, then they should have approached the Tribunal within the reasonable time. The flimsy grounds stated in the petition are not sufficient reasons so as to condone the delay. As rightly contended by the learned Departmental Representative, without sufficient cause or sufficient reasons, delay cannot be condoned. There must be a reason convincing to the Tribunal to condone the delay. The Courts have already held that the delay has to be explained properly and there should be sufficient cause which prevented the assessee from filing the appeal. The reasonable and sufficient cause are absent, except flimsy grounds urged in the petition for condonation of delay which is not sufficient for condonati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of reasonable cause for condonation of delay. Therefore, we see absolutely no reason to interfere with the order passed by the Tribunal declining to condone such inordinate delay. 7. Reliance has also been placed on the decision of the Hon ble High Court of Bombay in the case of Raju Ramchandra Bhangde (supra) where the Hon ble Court has held as under: Held It is not as if that every mistake of counsel affords a sufficient cause for condonation of delay. All depends upon facts and circumstances of each case. It is obvious that application u/s. 35 for rectification was wholly misconceived under the circumstances. Having regard to the entire background of the case and the fact that the counsel happened to be na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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