Ompm/20/2019 Of The Commissioner Of Income Tax (Exemptions) v. The Tibetian Children Village

19.11.2019 OMP(M) No.20 of 2019 Present: Ms. Vandana Kuthiala, Advocate, for the applicant-appellant. Mr. Vishal Mohan, Advocate, for the non-applicant-respondent. OMP(M) No.20 of 2019: By means of this application, duly supported withan affidavit, the applicant is praying for condonation ofdelay, as occurred in filing the main appeal. The reasonsgiven for condonation of delay in filing the main appealare that initially the appeal was filed before Hon'blePunjab and Haryana High Court on 16.12.2016, whichwas dismissed due to lack of jurisdiction. However,thereafter, vide order dated 05.11.2018, passed by thisCourt in OPM(M) No.30 of 2017, the applicant waspermitted to file the appeal within a period of fourweeks. Though the appeal was subsequently filed onbehalf of the applicant, but the same was filed afterexpiry of the period granted by this Court in terms oforder dated 05.11.2018. Learned counsel for the applicant submits that thedelay, as occurred in filing the main appeal, is onaccount of obtaining the certified copy of the orderdated 05.11.2018. In the given facts and circumstances of the case,we are satisfied that the reasons given in the application are cogent and reliable. Accordingly, theapplication is allowed and the delay as occurred in filingthe main appeal, is condoned in the interest of justiceand equity. The application stands disposed of. ITA No._________ of 2019: Be registered. Post for admission hearing after four weeks. (L. Narayana Swamy) Chief Justice. November 19, 2019(Yashwant) (Jyotsna Rewal Dua) Judge