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TMI Blog2016 (3) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... nable to agree with this proposition inasmuch as, a right of appeal is a matter of procedure that gets converted into a substantive right as a creature of statute. The appeal has to be filed within the limitation prescribed. It cannot create a retrospective right to file an appeal which did not exist in the year 2008 or even on 06.01.2009 when the order was served on the appellant. In the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby the appellant's time barred appeal against the order of the Chief Commissioner of Income Tax dated 26.12.2008 has been dismissed on the ground of limitation. Sri Dhananjay Awasthi, learned counsel for the appellant contends that no delay has been caused and since there has been a bona fide pursuit of litigation, the insertion of right of appeal subsequently will not bar the filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was advised that since registration has been refused the appellant may file an application to the Prescribed Authority under Section 10 (23C) of the Act for grant of approval in the prescribed Form No.56D. Simultaneously, the appellant had also filed an appeal against the order refusing to grant exemption under Section 12AA. The Income Tax Appellate Tribunal allowed the said appeal, vide judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income Tax Vs. Vatika Township P. Ltd.: [2014] 367 ITR 466 (SC)). The only ground seeking condonation of delay is that since the right of appeal has now been created, therefore, the appellant has a right of appeal against the order passed in 2008. We are unable to agree with this proposition inasmuch as, a right of appeal is a matter of procedure that gets converted into a substantive right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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