THE CHARITABLE TRUST OF THE ROTARY CLUB OF KANKARIA,AHMEDABAD vs. THE ITO, WARD-2(EXEMPTION), AHMEDABAD

ITA 2093/AHD/2025Status: DisposedITAT Ahmedabad22 September 2026AY 2018-195 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the explanation provided by the assessee for the inordinate delay was not sufficient. Mere omission or oversight, even considering the pandemic, did not constitute a valid ground for condoning such a prolonged delay without demonstrating due diligence.

What were the facts?

The assessee, a charitable trust, filed an appeal before the CIT(A) with a significant delay of over 5 years. The assessee cited the COVID-19 pandemic and inadvertent oversight as reasons for the delay. The CIT(A) declined to condone the delay and dismissed the appeal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and ought to be condoned.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE- & SHRI RAHUL CHAUDHARY

For Appellant: Shri Hemanshu Shah, AR

For Respondent: Shri Amit Pratap Singh, Sr.DR

Hearing: 30.07.2026Pronounced: 22.09.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

This appeal has been filed by the Assessee against the order dated 20.09.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National faceless Appeal Centre (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year 2018-2019. ITA No.2093/AHD/2025, AY-2018-19 The Charitable Trust of the Rotary Club of Kakaria - 2–

The Assessee has raised the following grounds of Appeal:-

In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals)

The order continues below.

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