In a major relief to the All India Fine Arts and Crafts Society (AIFACS), the Supreme Court of India dismissed a special leave petition (SLP) filed by the Income Tax Department on non-explanation of delay for filing the petition.
The SLP arose out of the impugned final judgment and order dated 10-05-2022 in ITA No. 148/2022 passed by the High Court of Delhi at New Delhi.
The All India Fine Arts and Crafts Society (AIFACS) is an independent arts organisation in India, founded in Delhi in 1928. In the decade after Indian independence, many of its functions were transferred to three national academies: Lalit Kala Akademi, Sangeet Natak Akademi and Sahitya Akademi for the fields of visual arts, theatre arts and literature.
A Two-Judge Bench of Justices BV Nagarathna and Sanjay Karol observed that “There is a gross delay of 597 days in filing the special leave petition. The explanation offered is not to our satisfaction as no sufficient cause to condone the delay has been made out. Hence, the application seeking condonation of delay is dismissed. Consequently, the Special Leave Petition is dismissed on the ground of delay keeping open the question of law, if any, which arises in this matter. Pending application(s) shall stand disposed of.”
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