ST.MARY'S CATHEDRAL TRUST,,TRICHY vs. THE CIT(EXCEMPTION), CHENNAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Exemptions), Chennai dated 30.05.2019.

The appeal filed by the assessee is delayed by 715 days in filing the appeal before the Tribunal. The assessee filed a petition in the form of an affidavit, wherein, the assessee submits that Dr. Antony Devotta was the Managing Trustee of the Trust and in his middle seventies, while as Managing Trustee, he was looking after the affairs of the Trust. At the time of receipt of the order through the e-portal on 18.07.2019, he was seriously ill. Therefore, the receipt of the order went unnoticed. He died of his illness on 15.10.2019. After his demise, the religious hierarchy appointed his successor only on 11.07.2021 Mr. K. Devaraj (Deponent herein), was appointed as the Managing Trustee on 15.07.2021. After going through the records of the trust, which were left unattended, he directed his office to initiate appropriate remedial action. Thereby, there was a delay of 715 days in filing the appeal. In view of the above, the ld. Counsel for the assessee has prayed for condoning the delay and admitting the appeal for adjudication. The ld. DR has not seriously object to the submissions of the ld. Counsel. Since the assessee was prevented by reasonable cause for the delay in filing the appeal before the Tribunal, the delay is condoned and admitted the appeal for adjudication.

When the appeal was taken up for hearing, by filing a petition dated 29.08.2022, the ld. Counsel for the assessee has submitted that he has been instructed by the assessee and his representative to withdraw the above appeal and accordingly, the ld. Counsel prayed for withdrawal of the appeal, against which, the ld. DR has not opposed to the submissions of the learned Counsel. In view of the above, the appeal filed by the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed.