Ompm/24/2019 Of The Commissioner Of Income Tax (Exemptions) v. The Tibetian Children Village

OMP (M) No. 24 of 2019 26.11.2019 Present: Ms. Vandana Kuthiala, Advocate, for the applicant. Mr. Vishal Mohan, Advocate, for the non-applicant/respondent. OMP (M) No. 24 of 2019 By means of this application, duly supported with an affidavit, the applicant is praying for condonation of delay, as occurred in filing the main appeal. The reasons given for condonation of delay in filing the main appeal are that initially the appeal was filed before Hon'ble Punjab and Haryana High Court on 16.12.2016, which was dismissed due to lack of jurisdiction. However, thereafter, vide order dated 05.11.2018, passed by this Court in OMP(M) No. 25 of 2017, the applicant was permitted to file the appeal within a period of four weeks. Though, the appeal was subsequently filed on behalf of the applicant, but the same was filed after expiry of the period granted by this Court in terms of order dated 05.11.2018. Learned counsel for the applicant submits that the delay, as occurred in filing the main appeal, is on account of obtaining the certified copy of the order dated 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, the application is allowed and the delay as occurred in filing the appeal, is condoned in the interest of justice and equity. The application stands disposed of. ITA No._________ of 2019 Be registered. Post for admission hearing after four weeks. November 26, 2019 (hemlata) (L. Narayana Swamy) Chief Justice. (Jyotsna Rewal Dua) Judge.