COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNE Vs. PROGRESSIVE EDUCATION SOCIETY
LAWS(SC)-2019-1-269
SUPREME COURT OF INDIA
Decided on January 07,2019

Commissioner Of Income Tax (Exemptions) Pune Appellant
VERSUS
Progressive Education Society Respondents

JUDGEMENT

- (1.) Leave granted.
(2.) We have heard learned counsel for the parties.
(3.) We find that the High Court has dismissed the appeal preferred by the appellant herein on the ground of delay. No doubt, there was a delay of 362 days. As per the High Court, the said delay is not satisfactorily explained. We have, however, gone through the application for condonation of delay which was submitted before the High Court. It appears that the main cause of delay was difference of opinion between the two Officers and ultimately legal opinion was taken and it was decided to file the appeal.;


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