What did the Tribunal hold?

The Tribunal found that the assessee did not get an adequate opportunity to explain the delay before the CIT(A). Therefore, the impugned order was set aside, and the CIT(A) was directed to decide the limitation issue afresh after providing a reasonable opportunity to the assessee.

The assessee filed an appeal before the CIT(A) which was dismissed on the grounds of delay. The assessee contended that there was no delay, or if there was, it should have been condoned. The assessee also argued that they did not receive an adequate opportunity to explain the delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing an adequate opportunity to the assessee to explain the delay in filing the appeal.

Saint Marys Educational Society… vs DCIT | ITAT Lucknow 2026

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Navin Agarwal, CA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / Addl/JCIT(A)-7, Delhi dated 29.12.2025, for the AY 2018-19. The assessee has raised the following grounds of appeal: “1. Because the CIT (A) has erred in law and on facts in dismissing the appeal as not admitted after holding as under: "2.7 In view of the facts as discussed hereinabove and the judicial decisions on the matter of delay in filing appeals, this appeal is not admitted for adjudication as it is delayed and not filed within the time limit provided and no cause whatsoever has been provided by the appellant for the delay. In the absence of any cause for the delay, the same cannot be condoned."

I.T.A. No. 233/Lkw/2026 Assessment Year:2018-19 2

Because there is no delay (as per the details given in the Form 35 furnished before CIT(A) as reproduced in Para 2.2 of the impugned Order), hence appeal is liable to be admitted and decided after considering of Submissions made before him to meet the ends of justice. 3. Because CIT (A) has erred in law and on facts by not pointing out the defect to the appellant, if any, being fair practice in judicial system, thus appeal is liable to be admitted and decided on merits. 4. Because, in absence of any opportunity. Appellant was under bonafide belief that delay, if any, stands condoned by CIT (A) in the spirit of justice, hence appeal should be admitted for adjudication. 5. Because the Order appealed against is contrary to law, facts and principles of natural justice.”

(B) In this case, adjustment was made vide intimation dated 18.03.2020 issued under section 143(1) of the of the Income Tax Act, 1961 (the Act) whereby adjustment was made to the assessee’s returned income. The assessee’s appeal against the adjustment made vide intimation issued under section 143(1) of the Act was dismissed by the learned CIT(A) vide impugned appellate order dated 29.12.2025. The assessee’s appeal was dismissed by learned CIT(A) on limitation ground, as the learned CIT(A) did not condone the delay in filing of appeal. The present appeal has been filed by the assessee against the aforesaid impugned appellate order of the learned CIT(A).

(C) At the time of hearing, learned Authorized Representative for the assessee submitted that the delay in filing appeal in the office of learned CIT(A) should have been condoned and the appeal should have been admitted for decision on merits. Therefore, he submitted, the learned CIT(A) should be directed to admit the appeal and to decide the appeal on merits. The learned Departmental Representative expressed no objection to this. After hearing both sides, and perusal of records; it is found that the assessee did not get adequate opportunity before the learned CIT(A) to explain the reasons for

I.T.A. No. 233/Lkw/2026 Assessment Year:2018-19 3

delay in filing of appeal. Therefore, impugned order of learned CIT(A) is set- aside, with direction to decide the limitation issue afresh in accordance with law, after providing reasonable opportunity to the assessee for explaining the reasons for delay in filing of the appeal. If the learned CIT(A) is satisfied that there was sufficient cause for delay on the part of the assessee, in filing of appeal in the office of the learned CIT(A); then the learned CIT(A) is further directed to condone the delay in filing of appeal and further, admit the appeal to pass appellate order on merits of the grounds of appeal, in accordance with law after providing reasonable opportunity to the assessee.

(D) All the grounds of appeal in present appeal are treated as disposed off in accordance with the aforesaid directions. For statistical purposes, the appeal is partly allowed.

(Order was pronounced in the open court on 09/07/2026)

Sd/- Sd/- (KUL BHARAT) (ANADEE NATH MISSHRA) Vice-President Accountant Member Date: 09/07/2026 SK, Sr.PS

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Senior Private Secretary Income Tax Appellate Tribunal Lucknow

SAINT MARYS EDUCATIONAL SOCIETY,PRAYAGRAJ vs. DCIT(EXEMPTION), LUCKNOW

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