ARULMIGU ADAIKALAM KATHA AYYANAR BADRA KALI AMMAN TEMPLE,SIVAGANGAI vs. ITO, EXEMPTION WARD, MADURAI

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ITA 1711/CHNY/2026Status: DisposedITAT Chennai05 August 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) considering the bonafide reasons and the assessee's lack of expertise. The case was remitted back to the AO to decide the issue on merits after calling for necessary details.

What were the facts?

The assessee, a religious institution, failed to file its return of income. The Assessing Officer (AO) reopened the assessment and completed it ex-parte. The assessee's appeal before the CIT(A) was dismissed due to a 142-day delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the assessee's claim on merits should be considered.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE K & MS. PADMAVATHY.S

For Respondent: Ms. D. Nithya, Addl. CIT

आदेश / O R D E R

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 30.01.2026 for Assessment Year (AY) 2016-17.

ITA No1711/Chny/2026 Arulmigu Adaikalam Katha Ayyanar Badra Kali Amman Temple

:- 2 -: 2. The assessee is a public religious institution functioning under the control of the Hindu Religious and Charitable Endowments (HR & CE) Department, Govt. of Tamil Nadu and is exclusively engaged in religious and devotional activities. The assessee did not file the return of income for the year under consideration. The AO noticed that the assessee is having substantial financial transactions during the year under consideration. Since the assessee did not file the return of income, the A.O reopened the assessment by issue of notice u/s. 148 of the Act. The assessee neither responded to the notice u/s. 148 of the Act nor filed any other details before the A.O. The A.O therefore completed the assessment u/.s 147 r.w.s 144 of the Act assessing the income at Rs. 1,73,07,496/-. Aggrieved, the assessee filed further appeal before the CIT(A). There was a delay of 142 days in filing the appeal before the CIT(A). The CIT(A) dismissed the appeal in limine stating that the assessee has not established the sufficient cause for the delay. The assessee is in appeal before the Tribunal against the order of the CIT(A).

3.

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee is managed by non professionals from rural area who are not well versed with income tax matters. The Ld. AR further submitted that the assessee is a religious society having certain administrative constraints, frequent staff transfers due to which the appeal before the CIT(A) could not be filed on time. The assessee also brought to our notice that for AY 2020-21, the CIT(A) has allowed the claim of the assessee u/s. 10(23BBA) of the Act and hence the assessee has a good case on merits which could not be denied due to a technical error. Considering the facts and circumstances peculiar to

ITA No1711/Chny/2026 Arulmigu Adaikalam Katha Ayyanar Badra Kali Amman Temple

:- 3 -: assessee's case and in the interest of natural justice, we are inclined to give one more opportunity to the assessee to substantiate the claim by producing the required details. Further, in our view the reasons for delay in filing the appeal before the CIT(A) is bonafide and for reasons beyond the control of the assessee. Accordingly, we condone the delay in filing the appeal before the CIT(A). Since the lower authorities have not considered the claim of the assessee on merits, we remit the appeal back to the AO with a direction to call for necessary details and decide the issue in accordance with law. The assessee is required to submit the necessary details as may be called for and cooperate with assessment proceedings. It is ordered accordingly.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 05th day of August, 2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (पदमावती यस) (Padmavathy.S) (George George K) उपा�� / Vice President लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य चे�नई/Chennai, �दनांक/Dated: 05th August, 2026. EDN, Sr. P.S EJTADA Digitally signed by EJTADA DURGA आदेश क� �ितिल�प अ�े�षत/Copy to: DURGA NARESH 1. अपीलाथ�/Appellant Date: 2026.08.10 NARESH 11:47:32 +05'30' 2. ��थ�/Respondent 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

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