BRAJ KISHORE EDUCATIONAL TRUST,KOLKATA vs. INCOME TAX OFFICER, WARD - 1(2), EXEMPT, KOLKATA, KOLKATA

Brief facts of the case are that, an Order came to be passed u/s 154 of the Act on 12.02.2020 by the CPC. Aggrieved by the Order dated 12.02.2020, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 11.03.2026, dismissed the Appeal of

The Ld. Counsel for the Assessee submitted that, due to COVID-19 situation, Assessee could not file the first Appeal on time and further submitted that Assessee is a Trust, parting education to the needy, the voluntary contribution forming part of corpus was erroneously disallowed which is otherwise entitled by the Assessee and the CPC, Bengaluru has erroneously disallowed the corpus donation and brought to the tax. The Learned Counsel further submitted that if the delay in filing the Appeal before the Ld. CIT(A) is not condoned, the Assessee’s Trust will undergo great hardship which cannot be compensated. Thus, sought for condoning the delay.

The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 1453 days in filing the Appeal before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the first appeal of the Assessee in delay in latches, thus, sought for dismissal of the present Appeal.

We have heard both the parties and perused the material available on record. Aggrieved by the Order dated 12.02.2020 passed by CPC, Bengaluru, the Assessee preferred an Appeal before the Ld.

It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 1453 days in filing the first Appeal before the Ld. CIT(A), subject to the Assessee depositing Rs.5,000/- in total to the Prime Minister's National Relief Fund (PMNRF). Further, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.