M/S Ramsahaimal Sahuwala And Sons Charitable Trust v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20-03-2025

CORAM

THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MRS JUSTICE R. HEMALATHA AND TCA SR NO. 44519 OF 2025

1. M/s Ramsahaimal Sahuwala and Sons Charitable Trust No. 24 Cathedral Garden Road Nungambakkam Chennai 34 Appellant(s) Vs

1. The Assistant Commissioner Of Income Tax Central Circle -2 (3), Chennai 2.Income Tax Officer Exemptions Ward-4, Chennai Respondent(s) TCA SR No. 44519 of 2025

1. M/s Ramsahaimal Sahuwala Sons Charitable Trust No. 24 Cathedral Garden Road Nungambakkam Chennai.

Appellant(s)

Vs

1. The Assistant Commissioner Of Income Tax No. 24 Cathedral Garden Road Nungambakkam Chennai.

2.Income Tax Officer Exemptions Ward-4 Chennai.

Respondent(s) PRAYER To condone the delay of 317 days in re-presenting the above TCA SR 44519 / TCA SR No. 44519 of 2025 PRAYER To set-aside the order of the Income Tax Appellate Tribunal C Bench in ITA No. 53/Chny/2023 dated 18.10.2023 and allow the present appeal. For Appellant(s):

Mr.Logesh G.

for Mr.Sivaraman R For Respondent(s):

Ms.V.Pushpa Senior Standing Counsel (Income Tax)

ORDER

(Order of the Court was made by S.S.Sundar J.) This petition is filed to condone the delay of 317 days in representing the Appeal papers.

2.In the affidavit filed in support of the petition, the petitioner has given sufficient reasons for the delay in representation. Ms.V.Pushpa, learned Senior Standing Counsel who takes notice for the respondent, has no serious objection for condoning the delay. Since the delay has been properly explained to the satisfaction of this Court, the delay is condoned and this petition is ordered. (S.S.SUNDAR J.)(R.HEMALATHA J.) 20-03-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes

S.S.SUNDAR J.

AND R.HEMALATHA J.

AND TCA SR NO. 44519 OF 2025 20-03-2025