1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 164 OF 2019 (Arising out of S.L.P. (C) NO. 302 OF 2019COMMISSIONER OF INCOME TAX(EXEMPTIONS) PUNE APPELLANT(S)VERSUSPROGRESSIVE EDUCATION SOCIETYRESPONDENT(S) ORDER Leave granted. We have heard learned counsel for parties. We find that High Court has dismissed theappealpreferredbytheappellant herein on theground of delay. No doubt, there was delay of 362days. As per High Court, said delay is notsatisfactorily explained.We have, however,gonethroughtheapplication for condonation of delaywhich was submitted before High Court. It appearsthat maincauseofdelay was difference ofopinion between two Officers and ultimately legalopinion was taken and it was decided to file theappeal. Signature Not Verified In view of aforesaid and having regard to Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2019.01.09 17:16:43 IST Reason:the importance of matter, we are of opinionthat High Court should hear appeal on merits.We, thus, set aside impugned Order. 2The respondent can be compensated by award of cost. We condone delay in filing appeal in High Court, subject topayment of cost of Rupees one lakh, to be paid by appellant to respondent within period of four weeks. matter is remitted back to High Court. High Court shall decide appeal on merits.The appeal is disposed of as indicated above.Pending applications, if any, stand disposed of.... ................J.(A.K. SIKRI)... ................J.(S. ABDUL NAZEER) NEW DELHI, JANUARY 7, 2019 3 ITEM NO.57COURT NO.2 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 302/2019 (Arising out of impugned final judgment and order dated 09-03-2018 in NOM No. 42/2018 passed by High Court of Judicature At Bombay) COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNEPetitioner(s)VERSUS PROGRESSIVE EDUCATION SOCIETY Respondent(s) Date : 07-01-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s)Mr. A.N.S. Nadkarni, ASGMr. Devashish Bharuka, Adv.Mr. S.A. Habeeb, Adv.Mrs. Anil Katiyar, AOR For Respondent(s)Mr. Rohan Deshpande,Mr. Aniruddha Deshmukh, AOR UPON hearing counsel Court made following ORDER Leave granted. appeal stands disposed of in terms of signed order. Pending applications, if any, stand disposed of. (SUSHIL KUMAR RAKHEJA)(RAJINDER KAUR)AR-CUM-PS BRANCH OFFICER(Signed order is placed on file.) Commissioner of Income-tax, (Exemptions) Pune v. Progressive Education Society