1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). /2019 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 44671/2018) COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNE APPELLANT(s) VERSUS PROGRESSIVE EDUCATION SOCIETY RESPONDENT(s) ORDER Delay condoned. Leave granted. We have heard learned counsel for appellant. We find that High Court has dismissed appeal preferred by appellant herein on ground of delay. No doubt, there was delay of 362 days. As per High Court, said delay is not satisfactorily explained. We have, however, gone through application for condonation of delay which was submitted before High Court. It appears that main cause of delay was difference of opinion between two officers and ultimately legal opinion was taken and it was decided to file appeal. In view of aforesaid and having regard to importance of matter, we are of opinion that High Court should hear appeal on merits. We, thus, set aside impugned order. Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2019.01.17 16:29:21 IST Reason: respondent can be compensated by award of cost. We condone delay in filing appeal in High Court, subject to payment of cost of Rs. 1,00,000/- (Rupees One Lakh only), to be 2 paid by appellant to respondent within period of four weeks. matter is remitted back to High Court. High Court shall now decide appeal on merits. appeal is disposed of as indicated above. We are conscious of fact that this order is passed without notice to respondent. This is because of reason that in identical matter pertaining to same respondent this Court has passed order dated 07.01.2019 in similar terms. Still, if respondent has any objection to this order, it is permitted to approach this Court.......J. [A.K. SIKRI] ......J. [S. ABDUL NAZEER] NEW DELHI; JANUARY 14, 2019. 3 ITEM NO.15 COURT NO.2 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 44671/2018 (Arising out of impugned final judgment and order dated 09-03-2018 in NOM No. 52/2018 passed by High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNE Petitioner(s) VERSUS PROGRESSIVE EDUCATION SOCIETY Respondent(s) (FOR ADMISSION and I.R. and IA No.1624/2019-CONDONATION OF DELAY IN FILING ) Date : 14-01-2019 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. Vikramjit Banerjee, ASG Mr. Manish Pushkarna, Adv. Mr. Arijit Prasad, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. Leave granted. appeal is disposed of in terms of signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI KUMAR) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on file) 4 Commissioner of Income-tax (Exemptions), Pune v. Progressive Education Society