SMT. DAKUBEN SAREMALJI SANCHETI (NADOL)CHARITABLE TRUST ,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)WD 2(2), MUMBAI
Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI
Before: SHRI OM PRAKASH KANT () & SHRI RAJ KUMAR CHAUHAN () Assessment Year: 2020-21
PER OM PRAKASH KANT, AM
This appeal by the assessee is directed against order dated
03.03.2025 passed by the Ld. Commissioner of Income-tax
(Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld.
CIT(A)’] for assessment year 2020-21, raising following grounds:
1. The orders passed by the learned lower authorities are bad in law and bad in facts.
The le uphold the I.T provide I.T. Act 3. The In ab-initi 1,20,1 the ma 4. The le conside Covid r Rs.1,2 5. The le consid Rs.1,2 reason belated 6. Having and ju income 2. We have heard have carefully peru essential facts, briefly of the second round o round, the matter ha Tribunal vide order d direction for fresh adj 2.1 In the course o notices, as duly reco However, save for a assessee did not fu CIT(A) specifically ca Smt. Dakuben earned lower authorities have gross ding the validity of the Intimation issued u T. Act, 1961, even though no intimation ed by the, 1st & 2nd Proviso below Sec. 1 t, 1961, was issued timation issued u/s 143(1) of the I. T. A io void, inasmuch as, impugned adju 1,455/- without issuing an intimation is andatory provisions of law. earned lower authorities have grossly ering the prevalent circumstances eme restrictions and have further erred in add 0,11,455/- to the returned income. earned lower authorities have grossly ering, prior to making of impugned 0,11,455/- that the appellant was pre nable and sufficient cause in filing retur dly. g regard to the facts of the case, provis dicial propositions, impugned adjustmen e is wholly unwarranted & uncalled for. the learned representatives of used the material available o y stated, are that the present a of proceedings before the Ld. CI ad been restored to the file of th dated 31.05.2023 in ITA No. 32 judication. of the rehearing, the Ld. CIT(A orded in paragraph 4 of the im solitary communication dated 2 urnish the information requisit alled upon the assessee to pr Saremalji Sancheti (Nodal) Charitable Trust 2 ly erred in u/s 143(1) of n, (notice) as 143 (1) of the Act, 1961, is ustment Rs. s contrary to erred in not erging out of ding a sum of erred in not addition of vented by a rn of income sions of law nt to returned . the parties and on record. The ppeal arises out IT(A). In the first he CIT(A) by the 02/2022 with a ) issued several mpugned order. 26.12.2024, the tioned. The Ld. roduce evidence regarding any applica tax (Exemption) seek 10B. The assessee f absence of any orde audit report, the L primarily on accoun the order of the hereinabove. The rele under: “4. DISCUSSI The matter w vide ITA No remanded the During this ap 01/11/2023, 08/11/2024, respectivelly f appellant. In only once on 2 "The appellan CHERITABLE bearing DIN fixing the date NFAC/2019-2 connection we any communi condonation o of accumulati circular no: 1 of condonati application fo consideration 2020-21. The reports was Smt. Dakuben ation made before the Commissi king condonation of delay in failed to respond to this requ r condoning the delay in filing Ld. CIT(A) proceeded to dismi nt of non-compliance. The relev Ld. CIT(A) have already be evant finding of the Ld. CIT(A) is ION, REASON & DECISION: was set aside to the undersigned by the o. 3202 of 2022 dated 31/05/2023. e issue to the file of CIT(A) for its fresh adj ppellate proceeding, hearing notices were 04/04/2024, 24/06/2024, 04 17/12/2024, 09/01/2025 and 2 for submission in support of grounds ta response to these notices, the appellant 26/12/2024 stating as under: nt Smt. DAKUBEN SAREMALJI SANCHE E trust is in receipt of notice dated 1 N: ITBA/NFAC/F/APL_4/2024-25/107 e of hearing on 26/12/2024 in respect of 20/10296220 FPR ASST. YEAR: 2020- e have to submit that the appellant has n ication from the Hon'ble CIT (exemption) i of delay in filing audit report in form 10b ion in form 10. The central board of direct 1/2024 dated 01/10/2024 have delega ion of delay to various authorities. or condonation of delay is pending and n of application is expected for the asses e due date for filing return of income extended upto 15/02/2021 on accoun Saremalji Sancheti (Nodal) Charitable Trust 3 ioner of Income- filing Form No. irement. In the g the mandatory iss the appeal, vant extracts of een reproduced s reproduced as ITAT Order The ITAT judication. e issued on 4/10/2024, 8/01/2025 aken by the t responded ETI (NADOL) 7/12/2024 71288525(1) f appeal no: -21. In this not received in regard to b and notice t taxes vide ated power Appellants a favorable sment year and audit nt of covid.
Even after transportation appellant staf
Considering a court in the ca
0722 extend appellant the form 10 also f
27/03/2021. before the tim the above sta some time to hon'ble Comm
However, this a reminder fo made to the C
"As per your that you had Audit Report of it to this off
But, the appe on being non- proper submis
4.2 The Hon'b
A.Y. 2002-03
after following of B.N. Bhatt does not me pursuing it.
4.3 As per T expects from t
1. Tax paye obligations un
2. Tax payer timely manne
4.4
In the hereby "dism
Smt. Dakuben
15/02/2021
government restric n / movement of general public continu aff could not attend the office and do th all the surrounding circumstances hon'b ase of cognizance for extension of limitati ded the due date upto 28/02/2022. audit report in 10B was filed on 25/03
filed on 25/03/2021. Return of income w
Thus, all the statutory compliances were me line set by the hon'ble supreme court.
ated facts, we request your honor to kind o peruse the condonation application missioner of Income Tax (exemption) and o s office issued a letter dated 09/01/202
or the same on 28/01/2025 for copy of CIT(Exemption) which is as follows:
r submission dated 26.12.2024, you ha applied for condonation in respect of del in form 10B. You are requested to furnis fice."
ellant has failed to comply with the notic
- compljant to the notices issued and in ssion, the claim of the appellant is rejecte ble ITAT in ITA No. 1025-1027/Chandi/2
in the case of M/s Chhabra Land and H g the decision of Hon'ble Supreme Court tachargee, 118 ITR 461 (SC) held that ean merely fifing, of the appeal but Tax Payer's Charter, the Income Tax D taxpayers er is expected to be aware of his nder tax law and seek help of department is expected to make submission as per er.
e result, the appeal of the app missed."
Saremalji Sancheti (Nodal)
Charitable Trust
4
ctions for ued. Hence, he needful.
ble supreme ion 441 ITR
In case of 3/2021 and was filed on e made well
. In view of dly grant us before the oblige.."
25 and also application ave claimed lay in filling sh the copy ces. Hence, absence of ed.
2005 for the Housing Ltd.
in the case the appeal effectively
Department compliance t if needed.
r tax law in ppellant is 3. Before us, the sworn by the trustee lack of computer liter was unable to respo appellate authority. I subsequent to the pa the Ld. Commission
06.03.2025, has r condonation of delay has preferred an app pending adjudication
3.1 In the totality o principles of natural ends of substantial restored to the file o adjudication of the inextricably linked w the order of the L rejecting the condon dispose of the appeal condonation proceedi
3.2 Accordingly, the remanded to the Ld
Smt. Dakuben assessee has placed on reco e of the assessee-trust, explain racy as well as medical constrai ond to the repeated notices issu
It has further been brought to assing of the impugned order da er of Income-tax (Exemption), ejected the assessee’s appli y in filing Form No. 10B, and th peal against the said rejection, n.
of the circumstances, and havin justice, we are of the considere justice would be best served i f the Ld. CIT(A) for a fresh dec e assessee’s appeal before with the outcome of the pending
Ld. Commissioner of Income-t nation request, we direct the l afresh after the final determina ings.
impugned order is set aside, an d. CIT(A) with the aforesaid
Saremalji Sancheti (Nodal)
Charitable Trust
5
ord an affidavit ning that due to ints, the trustee ued by the first our notice that ated 03.03.2025, by order dated ication seeking hat the assessee which remains ng regard to the ed view that the if the matter is cision. Since the the CIT(A) is g appeal against tax (Exemption) e Ld. CIT(A) to ation of the said nd the matter is directions. The assessee shall ensure the appellate authori
4. In the result, statistical purposes.
Order pronoun (RAJ KUMAR C
JUDICIAL M
Mumbai;
Dated: 26/11/2025
Rahul Sharma, Sr. P.S.
Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.
////
Smt. Dakuben e full cooperation and timely co ty.
the appeal of the assessee ced in the open Court on 26/ CHAUHAN)
(OM PRAK
MEMBER
ACCOUNTA ded to :
BY ORDER
(Assistant Re
ITAT, Mu
Saremalji Sancheti (Nodal)
Charitable Trust
6
ompliance before is allowed for 11/2025. d/-
KASH KANT)
ANT MEMBER
R, gistrar) umbai