APEX MULTIPURPOSE ADUCATIONAL SOCIETY,KUCHAMAN CITY vs. ITO WARD EXEMPTION, JODHPUR

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ITA 1000/JODH/2025Status: DisposedITAT Jodhpur07 August 2026AY 2018-20194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the First Appellate Authority and directed it to reconsider the assessee's request for condonation of delay based on a detailed affidavit filed before the Tribunal. If the delay is condoned, the appeal should be decided on merits.

What were the facts?

The assessee filed an appeal before the First Appellate Authority with an inordinate delay of 2040 days. The First Appellate Authority dismissed the appeal without condoning the delay, finding the assessee's reasons unsatisfactory.

What were the issues?

Whether the First Appellate Authority erred in dismissing the appeal solely on grounds of delay without considering the detailed reasons provided by the assessee. The primary issue is the condonation of delay and subsequent adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 143(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri S.V.S Khatri, CA (Physical)
For Respondent: Ms. Nidhi Nair, Addl. CIT-DR (Physical)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE ACCOUNTANT MEMBER ITA No. 1000/Jodh/2025 (Assessment Year – 2018-19) Apex Multipurpose Aducational ITO Ward Society Exemption Karni Vihar Colony, Station Jodhpur Road, Kuchaman City, Nagaur-341508 PAN No. AAEAA 2068 F Assessee by Shri S.V.S Khatri, CA (Physical) Revenue by Ms. Nidhi Nair, Addl. CIT-DR (Physical) Date of Hearing 05 / 08 / 2026. Date of Pronouncement 07 / 08 / 2026. ORDER PER: SHRI SAKTIJIT DEY, V.P.: The present appeal by the assessee arises out of order dated 12.09.2025 of Ld. Additional Commissioner of Income Tax (Appeal), Aurangabad dismissing assessee’s appeal for assessment year 2018-19 on the ground of delay.

2.

Briefly stated, assessee is a society. For the assessment year under dispute, assessee filed its return of income u/s 139(1) of the Act. The return of income so filed by the assessee was processed by the Centralised Processing Centre (CPC) making certain adjustments. Against the intimation issued u/s 143(1)(a) of the

2 ITA No. 1000/Jodh/2025 Asst. Year: 2018-19 Act, the assessee preferred an appeal before the First Appellate Authority. However, the appeal was filed with inordinate delay of 2040 days. Though, the assessee furnished an application seeking condonation of delay, however, the reasons shown by the assessee were not found satisfactory by the First Appellate Authority. Accordingly, he dismissed assessee’s appeal in limine without condoning the delay.

3.

At the time of hearing before us, ld. Counsel appearing for the assessee has furnished an affidavit of the assessee explaining in detail the reasons shown for the delay in filing the appeal and requested for restoration of the matter to the First Appellate Authority for adjudication on merits.

4.

Ld. DR strongly opposed restoration of the matter.

5.

We have considered rival submissions and perused the materials on record. The application filed by the assessee seeking condonation of delay before Ld. First Appellate Authority appears to be too general and vague. However, before us the assessee has furnished an affidavit explaining in detail the reasons for delay. We are conscious of the fact that the delay in filing the appeal is inordinate. However, considering the fact that the assessee has furnished an affidavit explaining in detail, reasons for delay. We are of the view that the explanation now furnished

3 ITA No. 1000/Jodh/2025 Asst. Year: 2018-19 by the assessee explaining the delay deserves to be considered on its own merits. Since the delay in filing the appeal is before the First Appellate Authority, it will be appropriate on our part to leave the issue of condonation of delay to the discretion of the First Appellate Authority.

6.

In view of the aforesaid, we set aside the impugned order of Ld. First Appellate Authority with a direction to consider assessee’s request for condonation of delay afresh based on the reasons shown in the affidavit filed before us, a copy of which should be furnished before the First Appellate Authority. In the event of condonation of delay, he should decide the appeal on merits through a speaking order.

7.

In the result, appeal is allowed for statistical purpose.

Order pronounced in the open court on 07/08/2026.

Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (SAKTIJIT DEY) ACCOUNTANT MEMBER VICE PRESIDENT Dated : 07/08/2026. Nimisha, Sr. PS True Copy

4 ITA No. 1000/Jodh/2025 Asst. Year: 2018-19

Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,

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