KAAVISH FOUNDATION C/O GHULAM NABI DHARANA,POONCH vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 152/ASR/2026Status: DisposedITAT Amritsar23 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. The tribunal restored the issue to the file of the CIT(Exemptions) to provide the assessee with an opportunity of being heard on merit.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(Exemptions). The appeal was filed with a delay of 64 days. The assessee did not appear before the ITAT.

What were the issues?

Whether the CIT(Exemptions) passed an ex-parte order without affording an opportunity of being heard to the assessee, and if so, whether the matter should be remanded for fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH ‘DB’ : AMRITSAR

Before: SHRI S. RIFAUR RAHMAN & SHRI UDAYAN DAS GUPTA

Hearing: 23.07.2026

PER S. RIFAUR RAHMAN, AM:

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”, for short] dated 26.09.2025 for the Assessment Year 2025-26. 2. None present on behalf of the assessee. After going through the record, we find that the issue is very small which can be decided with the help of ld. DR of the Revenue. We proceeded to hear the matter with the assistance of ld. DR of the Revenue.

3.

We observed that the present appeal is barred by 64 days and an application for condonation of delay is filed by the assessee along with affidavit in support. After

2 going through the condonation application and the affidav

The order continues below.

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