DISMISSAL OF IICA’S GST APPEAL DUE TO LIMITATION UNDER COMPANIES ACT

DISMISSAL OF IICA’S GST APPEAL DUE TO LIMITATION UNDER COMPANIES ACT

DELHI APPELLATE AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Before the DAAAR comprising of:

Smt. Mallika Arya, Member(Centre)

Shri Ankur Garg, Member(State)

Case Title: M/s Indian Institute of Corporate Affairs

(GST DAAAR DELHI)

Order No. 01/DAAAR/2022-23 2011-2016 / 21.06.2022

Date of Judgement/ Order: 23rd May 2022

BRIEF FACTS OF THE CASE

Para No. 3. The Indian Institute of Corporate Affairs (in short, ‘IICA’), the Appellant is a society registered under the Societies Registration Act, 1860. The Appellant has the following registrations and exemptions available:-
(i) An exemption under Section 10(23C) (iv) and (v) of the Income Tax Act, 1961 for AY 2017-18 onwards.
(ii) Registration under Section 12A/12AA of the Income Tax Act, 1961 vide registration no. 12A/2009-10/1-1290/593 dated 19.08.2009.
The Appellant is primarily engaged in:-
(i) Induction and in-service training to Indian Corporate Law Service (ICLS) officers;

(ii) Capacity building and training programs in the field of competition law, market regulations, finance, corporate governance and public policies;

(iii) Policy advisory functions, public outreach and stakeholder consultations through seminars, conferences and forums.
Para No. 3.1 The Appellant has the following network of schools and centres through which it executes the above stated functions:-
(i) Indian Corporate Law Services Academy

(ii) School of Competition Law and Market Regulation

(iii) School of Corporate Governance & Public Policy

(iv) School of Finance

(v) School of Corporate Law

(vi) Centre for E-governance.

(vii)Centre for Responsible Corporate Governance

(viii) Centre for Micro Small & Medium Enterprises

(ix) Centre for Business Innovation

(x) Centre for Institutional Partnerships & Corporate Communications

(xi) Knowledge Resource Centre

Para No. 3.2 For the purposes of learning and development, providing metadata and implementation of projects in the field of corporate social responsibility, a body called National Foundation for Corporate Social Responsibility (NFCSR) was established at IICA in 2012 to be the apex national institution that aims to build an enabling environment for the corporate sector to work in partnership with the government, non-government and civil society organizations for effective contribution towards sustainable growth and development. It has been provided an initial corpus fund by the Ministry of Corporate Affairs, enabling India to take a leadership position in the area of CSR. The IICA has a specific mandate for the National Foundation on Corporate Social Responsibility (NFCSR) to be the CSR enabler, and to evolve as the apéx national level institution that can effectively enable and inform the implementation of the CSR laws and parameters of the country. In order to fulfill this mandate, the NFCSR offers the following facilitation services:-
(i) Learning & Development (People) through CSR training services and BSE IICA CSR
(ii) Metadata on CSR (Information)
(iii) CSR Implementing Agency Hub (Partners)
(iv) Documentation, Assessment & Evaluation, Advocacy & Dissemination & Research (Projects & Implementation)
(v) Centre of Excellence for Sustainable Development (CESD) 

Para No. 7.6.1.1 Furthermore, the Hon’ble Supreme Court in the light of the advancement of communication technology(fax, email, video conferencing, etc.) has emphasized the need to file appeal within the stipulated period and has held that the vintage case laws would not be applicable to condone the delay. The Hon’ble Supreme Court in the case of Office of the Chief Post Master General & Ors Vs. Living Media India Limited (2012) 3 SCC 563, Order dated 8.1.2021 in SLP(Criminal) Diary No 24676/2020, Order dated 8.1.2021 in SLP(Criminal) Diary No 24723/2020, Order dated 1.2.2021 in SLP(Criminal) Diary No 24862/2020, Order dated 22.2.2021 in SLP(Criminal) Diary No 24211/2020, Order dated 22.02.2021. in SLP(Criminal) Diary No 14091/2020, etc. refused to condone the delay.

ORDER

We dismiss the appeal filed by the Appellant i.e. M/s Indian Institute of Corporate Affairs, B-Wing, 2″‘ Floor, Paryavaran Bhawan, CGO Complex, Lodhi Road New Delhi on grounds of time limitation.