TMI Blog2020 (1) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... elay of 253 days in filing the appeal by the assessee. We are of the further view that it would be in the interest of justice if the appeal of the assessee is heard and decided on its own merit; after all, the issue relates to cancellation of the registration of the assessee as a Charitable Trust under section 12AA(3) of the Act. - INCOME TAX APPEAL NO. 1762 OF 2017 - - - Dated:- 22-1-2020 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a Charitable Trust under section 12AA(3) of the Income Tax Act, 1961 (briefly, the Act hereinafter). 4. There was delay in filing the said appeal and the delay was of 253 days for which a delay condonation application was filed. To explain the delay, assessee had filed a number of affidavits. Tribunal vide the impugned order dated 21.03.2017 held that there was inconsistency in the stand ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the delay in filing the appeal late and that the approach of the Tribunal was too technical. Tribunal was not justified in declining to condone the delay. 7. On the other hand, Mr. Sham Walve, learned standing counsel Revenue for the Respondents supports the order of the Tribunal and submitted that since the appellant has failed to show sufficient cause, Tribunal had no other alternative bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 12AA(3) of the Act. 10. Consequently we set aside the order of the Tribunal dated 21.03.2017 and condone the delay in filing Income Tax Appeal No. 942/PUN/2010 by the appellant. However, the appellant shall deposit a sum of ₹ 10,000/- with the Maharashtra State Legal Services Authority and submit receipt of the same before the office of the Tribunal. Tribunal shall hear and decid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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