What did the Tribunal hold?

The Tribunal condoned the delay, finding the reasons to be bona fide and reasonable. The matter was restored to the CIT(A) for fresh adjudication on merits, with directions for the assessee to make requisite compliance.

The assessee filed an appeal with a significant delay of 543 days, attributing it to the previous Chartered Accountant's failure to inform the Trustee about the CIT(A)'s order. The assessee's new Chartered Accountant discovered the order upon reviewing old records.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order of the CIT(A) should be set aside for fresh adjudication.

Dogra Education Society vs Inocme Tax Officer Ward Exemption… | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH, E: NEW DELHI

Before: SHRI VIMAL KUMAR & SMT. RENU JAUHRI

For Respondent: Shri Tarun Sharda, Sr. DR

Hearing: 08.09.2026Pronounced: 08.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, E: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 6039/Del/2026 [Assessment Year: 2020-21] Dogra Education Society, Income Tax Officer, 416, Ground floor, Bhera Enclave, Ward Exemption 1(3), Pachim Vihar, Vs 2419, E-2, Block, Civic Centre, Delhi-110063. Minto Road, New Delhi-110002. PAN- AAATD4135D Assessee Revenue Assessee by Sh. Abhijeet Srivastava, Adv. Revenue by Shri Tarun Sharda, Sr. DR Date of Hearing 08.09.2026 Date of Pronouncement 08.09.2026

ORDER Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 09.09.2024 of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 22.09.2022 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by

ITA No.- 6039/Del/2026 Dogra Educa�on Society . Assessment Unit, Income Tax Department (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2020-21. 2. At the outset, it is noted that the present appeal has been filed with a delay of 543 days. The assessee has filed an application for condonation of delay on 21.05.2026 along with an affidavit wherein it has been explained that the delay in filing the present appeal was caused due to a bona fide and reasonable cause, as the old Chartered Accountant failed to inform the Trustee about the order of the Ld. CIT(A). The said order came to the knowledge of the assessee only after the new Chartered Accountant took over the matter and examined the old records. Immediately thereafter, necessary formalities were completed and the present appeal was filed. Ld. AR has requested for condonation of delay which was purely unintentional and due to bonafide reasons.

2.1 We have considered the reasons stated for the delay in filing the appeal and find the same to be bona fide and reasonable. Accordingly, in the interest of substantial justice, the delay in filing the appeal is hereby condoned and the appeal is admitted for adjudication on merits.

At the outset, Ld. AR submitted that the order of the Ld. CIT(A) has been passed exparte, as the assessee was not able to make requisite compliance before

ITA No.- 6039/Del/2026 Dogra Educa�on Society . him. He has, therefore, requested that the impugned order may be set aside and the matter may be restored to the file of the CIT(A).

On the other hand, Ld. DR has not objected to the said proposition.

After hearing both the parties, in the interest of justice, we hereby restore the matter to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to make requisite compliance during the appellate proceedings.

In the result, appeal of the assessee allowed for statistical purposes.

Order pronounced in the open court on 08.09.2026

Sd/- Sd/- [VIMAL KUMAR] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 15.09.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

DOGRA EDUCATION SOCIETY,DELHI vs. INOCME TAX OFFICER WARD EXEMPTION 1(3), DELHI

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