9911796707
TMI Blog2018 (4) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... resented by regularly by the Elected Office Bearers. There is an apprehension on the side of the respondent, from the past experiences, that too many persons would interfere and meddle with the matter. Permission is granted to the person named as Secretary of the petitioner Society before this Court to present an appeal and the respondent Department shall deal only with that person. No else can interfere in the matter of appeal to be filed. This order cannot be taken advantage by named Secretary in this petition for other issues or affairs of the Society and it is absolutely only in respect of filing an appeal before the respondent alone. Directions are issued to appeal shall be filed through the Secretary named in the present Writ Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the Income Tax Department has also recovered the money from the bank account of the society to the tune of ₹ 83,74,558/-. 3. The learned counsel appearing for the petitioner would contend that because of the rivalry between the members of the Management with regard to the administration, appeal could not be filed in time. Since the money is taken out from the bank account of the Society, the College Administration is crippled. It is imminent to file an appeal to claim exemption from income tax. 4. The learned Standing Counsel appearing for the Income Tax Officer would vehemently contend that the existence of dispute between the members of the Management is nothing to do with the demand made by the Income Tax Department. In f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) 7 SCC 123 at Paragraph Nos.9 to 13, observed as under: 9. It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to a want of acceptable explanation whereas in certain other cases, delay of a very long range can be condoned as the explanation thereof is satisfactory. Once the court accepts the explanation as sufficient, it is the result of positive exercise of discretion and normally the superior court should not disturb such finding, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation is thus founded on public policy. It is enshrined in the maxim interest reipublicae up sit finis litium (it is for the general welfare that a period be put to litigation). Rules of limitation are not meant to destroy the rights of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. 12. A court knows that refusal to condone delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This court has held that the words sufficient cause under Section 5 of the Limitation Act shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpart Education to the people of the Backward areas should not be defeated. 9. It is also pertinent to note that the Society is not represented by regularly by the Elected Office Bearers. There is an apprehension on the side of the respondent, from the past experiences, that too many persons would interfere and meddle with the matter. In such circumstances, permission is granted to the person named as Secretary of the petitioner Society before this Court to present an appeal and the respondent Department shall deal only with that person. No else can interfere in the matter of appeal to be filed. This order cannot be taken advantage by named Secretary in this petition for other issues or affairs of the Society and it is absolutely only in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
