NAGA SAI KSHETRA INTERNATIONAL DHARMA SANSTHAN,HYDERABAD vs. DCIT, EXEMPTION CIRCLE-1(1), HYDERABAD

ITA 1182/HYD/2026Status: DisposedITAT Hyderabad23 September 2026AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the CIT(A)'s file. The CIT(A) was directed to provide the assessee with an opportunity to explain the delay and then decide the condonation of delay and the appeal on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 254 days. The CIT(A) declined to condone the delay and dismissed the appeal in limine without adjudicating on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without condoning the delay, and whether the assessee should be granted another opportunity to explain the delay.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘SMC‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 08/09/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Naga Sai Kshetra International Dharma Sansthan (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) (“Ld. CIT(A)”) dated 13.02.2026 for the A.Y. 2023-24. 2. The assessee has raised the following grounds of appeal:

3.

The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against the assessment order passed by the Assessing Officer for the Assessme

The order continues below.

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