AMAN MEMORIAL CHARITABLE TRUST,KHARPARI MAINPURI UP vs. ITO EXEMPTION WARD, GHAZIABAD

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ITA 1858/DEL/2026Status: DisposedITAT Delhi31 August 2026AY 2023-20243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had a genuine reason for the delay, which was on account of a pending rectification application. The Tribunal condoned the delay and set aside the impugned order.

What were the facts?

The assessee filed a first appeal before the Ld. Addl./JCIT(Appeals) with a delay of 87 days, citing a pending rectification application as the reason. The Ld. Addl./JCIT(Appeals) dismissed the appeal as 'not admitted' due to this delay.

What were the issues?

Whether the delay in filing the first appeal before the Ld. Addl./JCIT(Appeals) should be condoned due to a pending rectification application.

Which sections of the Income-tax Act were involved?

Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Shri Rajeev Kumar Kulshreshtha, Adv
For Respondent: Shri Balkrishan Gopal, Sr. DR
Hearing: 15.07.2026

ITA No.1858/DEL/2026 AMAN MEMORIAL CHARITABLE TRUST IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1858/DEL/2026 Assessment Year: 2023-24 AMAN MEMORIAL CHARITABLE TRUST, Vs. INCOME TAX OFFICER Kharpari Mainpuri, U.P. 205001, Agra, (EXEMPTION), Uttar Pradesh. Ward, Ghaziabad, PAN No. AAETA9100B Uttar Pradesh 201017. Appellant Respondent Assessee by Shri Rajeev Kumar Kulshreshtha, Adv. Revenue by Shri Balkrishan Gopal, Sr. DR Date of hearing: 15.07.2026 Pronouncement on 31.08.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 29.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. Addl./JCIT(Appeals)-7, Delhi.

1.1 In this case, the Ld. AO-CPC, vide order dated 05.12.2024 made certain adjustments to the returned income of the assessee. Thereby aggrieved with this enhancement the assessee filed an appeal before the Ld. Addl./JCIT(Appeals), admittedly with a delay of 87 days. The reason for the delay mentioned in Form 35 was that the assessee had filed an application for rectification u/s 154 of the Act which was pending and therefore the assessee waited for its outcome before filing the first

ITA No.1858/DEL/2026 AMAN MEMORIAL CHARITABLE TRUST appeal. This reason did not find favour with the Ld. Addl./JCIT(Appeals) who then dismissed the said appeal as “not admitted”.

1.2 The aggrieved assessee has now approached the ITAT with extremely detailed, argumentative and verbose grounds of appeal which broadly challenge the action of Ld. AO on merit and the action of Ld. Addl./JCIT(Appeals) in dismissing the appeal inlimine.

2.

Before us the Ld. AR took us through the facts of the case and mentioned that the assessee was under the impression that he could get relief on the basis of rectification application filed before Ld. AO-CPC. It was the submission that it was due to this reason that the assessee waited before filing the first appeal. It was the further submission that later on advice from his tax counsel the assessee filed the first appeal with reasons for delay as has been mentioned in para 2 at page 2 of the impugned order. It was prayed that the delay before the Ld. Addl./JCIT(Appeals) deserved to be condoned and the matter may be remanded back to him for adjudication on the grounds of appeal as per Form 35.

2.1 The Ld. DR relied on the orders of the authorities below.

3.

We have considered the submissions of Ld. AR/DR and have gone through the documents before us. It is obvious that the assessee has a genuine reason for explaining the delay in filing first appeal. We also find

ITA No.1858/DEL/2026 AMAN MEMORIAL CHARITABLE TRUST that the 87 days delay was actually on account of pending rectification application which could have settled the grievance of the assessee to some extent. Considering the totality of the facts and circumstances of the case, we deem it fit to set aside the impugned order and condone the delay before the first appellate authority. Thereafter, we deem it fit to remit this matter back to the file of Ld. First Appellate Authority for adjudication on merit.

4.

In the result, the appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 31.08.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31.08.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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