NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

ITA 3271/MUM/2025Status: DisposedITAT Mumbai29 September 2025AY 2011-12Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)19 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the initial dismissal was based on limitation, the peculiar facts and circumstances, including the assessee's bonafide belief and pursuit of remedies before revenue authorities, warranted condonation of delay. The case was remanded for a decision on merits.

What were the facts?

The assessee filed an appeal against an order that dismissed their appeal in limine due to a delay of approximately 10 years. The assessee had filed a rectification application after a significant delay, and later received notices for other assessment years, leading them to believe the demand for AY 2011-12 was rectified.

What were the issues?

Whether the inordinate delay in filing the appeal before the CIT(A) should be condoned, and if so, whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 249(2),Section 5,Section 249(3),Section 14

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Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA

For Appellant: Shri Prakash Jhunjunwala, Ld. C.A
For Respondent: Shri Letaqat Ali Aafaqui, Ld. Sr. A.R
Hearing: 01.07.2025Pronounced: 29.09.2025

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 10.03.2025, impugned herein, passed by the Ld. Addl./Joint Commissioner of Income Tax (Appeals) (in short “Ld. Addl./Joint Commissioner”) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2011-12. 2 M/s. National Welfare Foundation

2.

The Assessee’s Counsel during the course of argument of this appeal has claimed that the CPC vide intimation/order dated 11.11.2024 and email dated 26.12.

The order continues below.

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