IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 10TH AUGUST 2009 / 19TH SRAVANA 1931 ITA.No. 1026 of 2009() ---------------------- ITA.261/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME TAX, KANNUR BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ ST.JUDE'S CHURCH, CHEPPARAMBA, NEDIYANGA, KANNUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 10/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 1026 OF 2009 -------------------------------------------- Dated this the 10th day of August, 2009 JUDGMENT Ramachandran Nair,J. Appeal is filed by the Department challenging the order of the Tribunal, wherein they condoned the delay and entertained an application for continuation of registration of the respondent as a religious-cum-charitable institution. Even though there is some point in the argument that delay cannot be condoned for the reason that party was not aware of the law, we are surprised to note that the Department has not cared to find out whether respondent has any tax liability for the last four years, when they did not apply for renewal of registration as a charitable institution. So long as the department has not made any attempt to assess or demand tax, we do not find anything wrong in the Tribunal condoning the delay and accepting the application. It is also conceded that later registration is granted and respondent's entitlement for exemption is a conceded fact. Since there is no demand of tax, we feel the appeal is only an academic exercise against a church. Appeal is 2 therefore dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 3