2024 (5) TMI 964 - SCH - Income Tax

Delay in filing Special Leave Petition - Exemption u/s 11 - as per DR Assessee cannot be treated to be engaged in charitable activities as it gets grant from Central and State Government and also donation from the various organization like Gate foundation etc. - as decided by High Court 2022 (7) TMI 903 - DELHI HIGH COURT merely because a fee or some other consideration is collected or received by an institution it would not lose its character of having been established for a charitable purpose. HELD THAT - We see no reason to condone the inordinate delay in filing the Special Leave Petition(s) as the explanation sought to be provided does not constitute sufficient cause. Hence petition(s) stands dismissed on the ground of delay.

Summary

Issues involved: Delay in filing Special Leave Petition(s).

The Supreme Court, comprising HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA and HON'BLE MR. JUSTICE PRASANNA BHALACHANDRA VARALE, considered the matter. The Court, after hearing the counsel for the petitioner, observed that the explanation provided for the delay in filing the Special Leave Petition(s) was not sufficient cause for condonation. Consequently, the petition(s) were dismissed on the grounds of delay. Any pending application(s) were directed to stand disposed of.