CIT (Exemptions) Vs Hyderabad Cricket Association (Supreme Court of India)
In a significant order dated 21 November 2025, the Supreme Court examined the 524-day delay in filing a Special Leave Petition (SLP) by the Commissioner of Income Tax (Exemptions) against the Hyderabad Cricket Association. The Court expressed clear dissatisfaction with the Department’s explanation, noting that instead of acting promptly upon receiving the High Court’s judgment, the authorities initiated a lengthy and avoidable internal process. This included calling for scrutiny reports twice, seeking explanations for the delay, and undertaking repeated rounds of drafting and vetting, revealing serious systemic inefficiencies.
The Bench observed that the Revenue, despite having a dedicated legal machinery, failed to streamline its filing procedures and appeared reluctant to rely on its own panel lawyers. The Court remarked that such an approach demonstrated a lack of urgency and internal coordination, undermining the timely pursuit of litigation.
Nevertheless, considering that similar matters were already pending before the Supreme Court, the delay was condoned as a special and exceptional case. The Court directed that the order be communicated to the concerned Commissioner and higher authorities to initiate corrective institutional reforms to prevent recurrence of such delays.
Read HC Judgment: Tribunal’s Fact-Based Remand Cannot Be Challenged Under Section 260A: Telangana HC
