2024 (8) TMI 57 - SCH - Income Tax

Delay in filling SLP - Denial of exemption u/s 11 - Assessee has not carried on any charitable activities during the relevant period and, as such, violated Section 11(2) and 11(5) - High court dismissed the Revenue's appeal, affirming the Tribunal's decision that the trust's activities were charitable and that there were no violations of Sections 11 and 13 - HELD THAT - There is a gross delay of 496 days in filing this special leave petition. We are not satisfied with the explanation offered in order to seek condonation of delay. In the circumstances, the application seeking condonation of delay in filing special leave petition is dismissed. Consequently, the special leave petition also stands dismissed. Pending application(s), if any, shall also stand disposed of.

Summary

Issues: Gross delay in filing special leave petition, Condonation of delay

Upon hearing the counsel, the Supreme Court, comprising Hon'ble Mrs. Justice B. V. Nagarathna and Hon'ble Mr. Justice Dipankar Datta, noted a gross delay of 496 days in filing the special leave petition. The Court expressed dissatisfaction with the explanation provided for seeking condonation of the delay. Consequently, the Court dismissed the application seeking condonation of delay, leading to the dismissal of the special leave petition as well. Any pending application(s) were also directed to stand disposed of as a result of this judgment.