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TMI Blog2018 (9) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax (Appeals) in respect of very petitioner, has granted exemption from payment of tax. In all fairness, the Commissioner while passing the impugned order ought not to have rejected the application for condonation of delay as well as revision petition. When the Commissioner himself has granted exemption to subsequent years to the very petitioner and the Board s Instruction No.13/2006 dated 22.12.2006 clearly depicts that up to six years application for refund can be entertained, but in the present case it is only two years. Therefore, the Commissioner for Income Tax ought to have proceeded to condone the delay and decide the revision petition on merits. It is well settled that when substantial justice and technical considerations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 80P of the I.T. Act and on 14.6.2010 an application was filed for condonation of delay in filing the revised return. 3. It is further contended that on 7.3.2012 Revision Petition was filed under Section 264 of the Act challenging the intimation dated 18.2.2009 issued under Section 143(1) of the I.T. Act and that was also the subject matter of the writ petitions before this Court in W.P. Nos.11624-625/2012 and in the said writ petitions, the petitioner has also challenged the order passed under Section 264 of the Act for the assessment year 2008-09. This Court after hearing both the parties by an order dated 26.7.2012 allowed the writ petitions and set aside the order passed under Section 264 of the Act and remanded the matter for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority extending the benefit of exemption from payment of tax under the provisions of Section 80P(2)(a)(i) of the Act is correct. There is no dispute that the petitioner is also a co-operative society and not a Co-operative bank and therefore is entitled for the benefit of exemption from payment of tax under Section 80P(2)(a)(i) of the Act. He would further contend that the very Commissioner of Income Tax for the subsequent years i.e., 2008-09, 2012-13 and 2013-14 granted exemption to the very petitioner. The same has not been considered by the Commissioner in the impugned order. 6. He would further contend that in terms of the instructions No.13/2006 dated 22-12-2006 issued by the Central Board of Direct Taxes at item No.4, it cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the very petitioner against the order dated 25.3.2013 passed by the 2nd respondent under Section 264 of the Act for the years 2007-08 and 2008- 09 allowed the appeal and remitted the matter to the 2nd respondent for reconsideration in accordance with law. In the light of the judgment stated supra, after remand, the Commissioner for Income Tax proceeded to dismiss the application for condonation of delay mainly on the ground of technicality. It is also not in dispute that this Court while considering the earlier writ petitions i.e., W.P.No.18466-467/2013 filed by the very petitioner against the order dated 25.3.2013 passed by the 2nd respondent under Section 264 of the Income Tax Act for the years 2007-08 and 2008-09, relying upon the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax ought to have proceeded to condone the delay and decide the revision petition on merits relying upon the dictum of this Court in the case of CIT vs- Sri Biluru Gurubasappa Pattina Sahakari Sangha Niyamitha in ITA No.5006/2013 D.D. 5.2.2014 , but the same has not been done in the present case. 10. It is well settled that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. It must be grasped that judiciary is respected not on account of its power to legalise injustice on technical grounds but because it is capable of removing in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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