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IN THE HIGH COURT OF KERALA AT ERNAKULAM
EASWARAN S.
Believers Church Group – Appellant
Versus
Assistant Commissioner Of Income Tax – Respondent
| Table of Content |
|---|
| 1. overview of the case and background for appeals. (Para 1 , 2) |
| 2. arguments presented by both appellant and respondent regarding the delay. (Para 3 , 4 , 5) |
| 3. court's rationale on the need for condonation of delay. (Para 6) |
| 4. principles on sufficient cause as related to the statutory provisions. (Para 7 , 8) |
JUDGMENT :
EASWARAN S., J.
These appeals impugn the orders dated 19.03.2025 passed by the appellate tribunal under SAFEMA refusing to condone the delay of 204 days in preferring statutory appeals under Section 46 of the Prohibition of Benami Property Transaction Act, 1988.
2. The brief facts necessary for the disposal of these appeals are as follows:
The appellant in these cases is a charitable and religious trust engaged in social welfare, educational and community development activities, operating under the spiritual umbrella of the Believers Eastern Church. The appellant was faced with a proceeding under the Prohibition of Benami Property Transactions Act, 1988 and was served with a show cause notice dated 8.8.2022. Based on the reply dated 22.8.2022, a further show cause notice dated 22.10.2022 was issued for which a reply dated 9.11.2022 was given. Rejecting th
Appellate tribunals have discretion to condone delays in filing appeals beyond the statutory limit upon showing sufficient cause, with no strict outer time limit specified in the relevant act.
Tribunal's condonation of 763-day delay in benami appeal upheld if discretion not arbitrary, despite lack of sufficient cause.
The court ruled that strict compliance with statutory time limits is mandatory, and substantial justice cannot override clear legislative provisions regarding delay in filing appeals.
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