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TMI Blog2015 (1) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... peal has been filed by the Assessee against the rejection of the Registration u/s 12A of the Income Tax Act, 1961. The appeal is barred by limitation. The delay is of more than 997 days. 2. The ld. AR before us contended that the delay had been caused as the Assessee was not aware about the relevant law that in case the Registration is not allowed the Assessee will not be entitled for the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be sufficient reason to condone the delay. The delay is of around 3 years. In our opinion, ignorance of law cannot be an excuse. Every citizen of the country must know the law by which he is governed. If the Trust has been created, the Trust is bound to follow the rules and regulations for availing the benefit under the Income Tax Act. The ld. AR though vehemently contended that it was under bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 but the ld. AR could not produce any Income & Expenditure Account and Balance sheet, audited or otherwise, for the year ended 31.3.2010, 31.3.2011, 31.3.2012, 31.3.2013 and 31.3.2014. Rather, he explained his inability to submit the same. If the Assessee has applied for condonation of delay, the onus is on the Assessee to explain the reason for each and every day of the delay. Except submitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond the control of the party, e.g., a mistake made in good faith in respect of exercise of due care and attention. But where there is want of due care and attention or want of due diligence or sufficient cause the delay cannot be condoned." We also noted that the delay in filing the appeal is abnormal. The Hon'ble Supreme Court also did not condone the delay in the case of CIT vs. P.V.A.L. Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X
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