ESS TEE CHARITABLE TRUST REGD.,JALANDHAR vs. ITO EXEPTIONS WARD, JALANDHAT, JALANDHAR

ITA 584/ASR/2025Status: DisposedITAT Amritsar20 July 2026AY 2022-20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and directed the lower authority to provide the assessee with an opportunity to be heard on merits. The case was sent back for a fresh adjudication.

What were the facts?

The assessee filed an appeal with a significant delay of 206 days. The lower authority had dismissed the appeal for non-prosecution without adjudicating the merits of the case.

What were the issues?

Whether the appeal should be dismissed for non-prosecution or adjudicated on merits after condoning the delay.

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: 20.07.2026

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 17.11.2022 for the Assessment Year 2022-23. 2. None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.

3.

From the records, we observed that there is a delay of 206 days in filing the present appeal and the assessee has filed condonation of delay

2 application along with affidavit in support. After going through the same, we condone the delay in filing the present appeal.

4.

Considered the submissions of the ld. DR of the Revenue and perused the material available on record. We observed that t

The order continues below.

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