THANGAMMAL EDUCATIONAL TRUST,MADURAI vs. ITO, EXEMPTIONS WARD, MADURAI

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ITA 2740/CHNY/2026Status: DisposedITAT Chennai03 August 2026AY 2020-213 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee's contemporaneous grievance petition substantiated the claim of technical issues. Therefore, the delay was condoned, and the matter was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a 47-day delay. The assessee claimed the delay was due to technical glitches on the e-filing portal.

What were the issues?

Whether the explanation provided by the assessee for the delay in filing the appeal before the CIT(A) constituted a 'sufficient cause' for condonation.

Which sections of the Income-tax Act were involved?

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

Hearing: 28.07.2026Pronounced: 03.08.2026

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 15.04.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.

- 2 - ITA No.2740/CHNY/2026 Thangammal Educational Trust 2. At the very outset, we notice that First Appellate Authority (FAA) had dismissed the appeal of the assessee in limine without adjudicating on merits. The FAA held that there is a delay of 47 days in filing the appeal before him and the explanation remains unsubstantiated and does not constitute ‘sufficient cause’ for condoning the delay.

3.

On perusal of the order of the FAA, we find that the explanation offered by the assessee for the delay in filing the appeal was that it was prevented from doing so on account of technical glitches encountered on the Income-tax e-filing portal. However, the FAA dismissed the appeal in limine by observing that the explanation was general in nature and was not supported by any documentary evidence.

4.

Before us, the Ld. AR submitted that the delay occurred solely due to technical issues faced on the e-filing portal and drew our attention to the grievance petition lodged by the assessee on the Income-tax portal on 04.04.2025. A copy of the said grievance has also been placed on record. On perusal of the grievance petition, it is evident that the assessee had attempted to file the appeal within the prescribed period of limitation but was unable to do so due to technical

- 3 - ITA No.2740/CHNY/2026 Thangammal Educational Trust glitches in the portal. In our considered view, the contemporaneous grievance substantiates the explanation offered by the assessee and constitutes sufficient cause for the delay. Accordingly, we condone the delay of 47 days in filing the appeal before the FAA and restore the matter to the file of the FAA with a direction to admit the appeal and dispose of the same on merits, after affording reasonable opportunity of being heard to the assessee. It is ordered accordingly.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 3rd August, 2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (प�मावती एस) (PADMAVATHY S) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 3rd August, 2026 RSR, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Madurai 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order REKHA Digitally signed by REKHA SENTHIL RAJ SENTHIL Date: 2026.08.05 RAJ 09:48:12 +05'30'

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