The Kerala High Court recently held that the ignorance of law is not an excuse and lack of understanding would also be similar to ignorance thereby refused to condone Delay of 1964 Days.
Justice K.Vinod Chandran was considering the writ petition of M/S. Fathima educational and charitable trust vs. Revenue wherein petitioner is aggrieved with the order of Cochin Bench of Income Tax Appellate Tribunal.
In the instant case, the petitioner filed an application under Section 12AA of the Income Tax Act, 1961 claiming registration as a charitable institution to different levels of authorities which later got dismissed.
An appeal against the above order of the Department was filed by the assessee after 1964 days. However, the Tribunal dismissed the same.
before the High Court, the petitioner explained that the delay was due to lack of understanding of the assessee with respect to the relevant procedure and the provisions of the Act.
Considering the above reason court observed that ignorance of the law is not an excuse and therefore, the Court did not find any basis to condone the delay made by the assessee.
dismissing the petition, the Court said that “While so, the petitioner approached the Tribunal with a delay of 1964 days. The Tribunal by a detailed order refused to condone the delay. The only ground raised in the affidavit accompanying delay condonation application was the lack of understanding of the assessee with respect to the relevant procedure and the provisions of the Act. It is trite that ignorance of the law is not an excuse and lack of understanding would also be akin to ignorance; which cannot validly be taken up. The delay is also huge coming to 1964 days. This Court does not find any reason for condoning the delay and is unable to persuade itself to interfere with the order of the Tribunal.”
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