PUNE MATHDI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

This is an appeal filed by the assessee against the order u/sec.12A of the Act dated 02.10.2021.

At the first instance, it is observed that this appeal is delayed by 737 days. The Assistant Commissioner of Labour who is the Chairman of Pune Mathadi and Hamal and Other Manual Workers Board filed an affidavit dated 07.12.2023. The only reason Pune Mathadi Hamal and Other Manual Workers Board [A] pleaded by the assessee in the affidavit is that they were under the impression that the registration u/sec.12A will be applicable for earlier assessment years also. It is observed that the assessee failed to justify delay of 737 days. There is no sufficient cause for such inordinate delay. Therefore, appeal of the assessee is dismissed without going into merits of the case.

In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 27th June, 2024.