2012 (10) TMI 1178

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..... paras 4 and 5 has made the following averments for condonation of delay: 4. The Tribunal on remand merely proceeded to hold that for the assessment year 1996-97 to 2002-03 assessee has been treated as a public charitable utility. Therefore registration u/s.12A has to be granted. This order was passed on 03.04.2009. The same was communicated to the Department on 27-04-2009. The appeal have to .....

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..... the Act should also be considered as applicable to the assessee . 2. It is the contention that the failure to prefer an appeal against the order of the Tribunal dated 3.4.2009 was a bonafide mistake. The appellant relied upon the decisions of the Supreme Court in CIT v. West Bengal Infrastructure Development Finance Corpn. Ltd. [2011] 334 ITR 269) and Concord of India Insurance Co. Ltd. v. Smt .....

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..... ting the plea that dismissal of the matter on the ground of bar of limitation will cause injury to the public interest . The counsel for the appellant relying on the said decision submitted that the public interest is not always a dominant criteria for condonation of delay. 4. Upon consideration of the submissions made at the bar, we are of the view that the decision of the Supreme Court in .....

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