ABABAT FOUNDATION,AMRITSAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 948/ASR/2025Status: DisposedITAT Amritsar22 July 2026AY 2023-244 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the matters to the CIT(E) for fresh adjudication on merits, granting the assessee an opportunity to be heard.

What were the facts?

The assessee filed appeals with a delay due to the death of the assessee's father and an accountant's accident. The CIT(E) had dismissed the appeals for non-prosecution.

What were the issues?

Whether the delay in filing the appeal and the non-prosecution before the CIT(E) were due to sufficient cause, and if the assessee should be granted another opportunity to present their case on merits.

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

For Appellant: Dr. Rupinder Kaur Sandhu, President
Hearing: 22.07.2026

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 02.05.2025, 24.03.2025 and 24.03.2025 for the Assessment Years 2024-25, 2023-24 and 2023-24 respectively. 2

The order continues below.

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