SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. INCOME TAX OFFICER, THRISSUR

ITA 922/COCH/2025Status: HeardITAT Cochin11 August 2026AY 2020-214 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found no infirmity in the CIT(A)'s order dismissing the appeal due to the delay. However, considering the explanation provided for the delay in the affidavit, the Tribunal restored the matter to the CIT(A) to decide on condoning the delay and adjudicating the appeal on merits.

What were the facts?

The assessee, a charitable trust, claimed exemption under Section 11 for AY 2020-21, which was denied during processing under Section 143(1), leading to a demand. The assessee filed an appeal before the CIT(A) with a significant delay of over 41 months.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1),Section 249(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY

For Appellant: CA Shreya S Samuel
For Respondent: Ms. Neethu S, Snr DR

Heard together (2 matters)

S.A. No. 102/Coch/2025
ITA No. 922/Coch/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

This stay petition has been filed by Shalom Charitable Ministries of India, Chittoor, [ the Assessee/ Trust/ Applicant/ Appellant] in relation to Assessment Year 2020-21, seeking directions to the Income tax officer, Exemption, Thrissur [ The ld. AO, Assessing Officer] to keep the outstanding demand of ₹1,78,45,170 in abeyance and to stay recovery proceedings until disposal of ITA No. 922/Coch/2025. The demand arises from the return of income filed by the assessee on 16 February 2021, which was processed under section 143(1) of the Income-tax Act, 1961, [ the ACT] on 24 December 2

The order continues below.

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