INDIRA GANDHI UNIVERSITY,MEERPUR, REWARI vs. DCIT (EXEMPTION) (CIRCLE 2), CHANDIGARH., CHANDIGARH

आयकर अपीलीय अिधकरण,च�ीगढ़ �ायपीठ “A” , च�ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE �ी लिलत कुमार, �ाियक सद� एवं �ी मनोज कुमार अ�वाल, लेखा सद� BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos. 1213 to 1216/Chd/2026 �नधा�रण वष� / Assessment Years : 2022-23, 2021-22, 2024-25 & 2023-24 Indira Gandhi University, बनाम The DCIT (Exemption), Meerpur,Rewari, Haryana Circle-2, 123401 Chandigarh �ायी लेखा सं./PAN NO: AAAJI0422N अपीलाथ�/Appellant ��थ�/Respondent िनधा�रती की ओर से/Assessee by : Sh. Mohit Kumr Hasija, Advocate राज� की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 06.07.2026 उदघोषणा की तारीख/Date of Pronouncement : 07.07.2026 आदेश/Order PER LALIET KUMAR, J.M: These captioned appeals are filed by the Assessee feeling aggrieved by the separate orders passed by the Ld. Addl. / JCIT of Income Tax (Exemptions), Chandigarh, each dated 13.3.2026, for the different assessment years passed u/s 250 of the Income Tax Act, 1961 (in short 'the Act'). 2. At the very outset it is submitted by the Counsel of the assessee that the main grievance of the assessee in all the appeals

2 1213 to 1215/Chd/2026 is that the Ld. CIT(A) has erred in dismissing the appeals in limine without condoning the delay of 922 days in ITA Nos. 1213 & 1214/Chd/2026 and 246 days in ITA Nos. 1215 & 1216/Chd/2026 respectively. It has been further submitted that the ld CIT(A) failed to appreciate that the assessee had been continuously pursuing statutory remedies, including filing of an applications under Section 154 within limitation, which remained pending till February 2026. Further, it has been submitted that the AO had erred in denying exemption under Section 10(23C)(iiiab) /(iiiac) read with rule 2BBB by holding that the assessee was not substantially financed by the Government within the meaning of Rule 2BBB. Moreover, the submission of the assessee is that the assessee is otherwise covered under Section 10(23C)(iiib) being an institution established by a State Act and financed by the Government

3 1213 to 1215/Chd/2026 circumstances of the case, we are satisfied that the assessee has shown sufficient cause for the delay in filing the appeal before the learned CIT(A). Accordingly, the delay in filing the appeal before the learned CIT(A) is condoned. 5. Consequently, the impugned order passed by the learned CIT(A) dismissing the appeal in limine is set aside, and the matter is restored to the file of the learned CIT(A) with a direction to adjudicate the appeal afresh on merits, strictly in accordance with law, after affording adequate opportunity of hearing to the assessee. 6. While deciding the appeal, the learned CIT(A) shall specifically examine the assessee's claim for exemption under section 10(23C)(iiiab) of the Income-tax Act, 1961. For this purpose, the learned CIT(A) shall verify the audited financial statements and all other relevant records to ascertain whether the Government grants together with the interest accrued thereon, if legally includible, constitute more than fifty per cent of the total receipts of the assessee so as to satisfy the requirement of the institution being "substantially financed by the Government" within the meaning of section 10(23C)(iiiab) read with Rule 2BBB of the Income-tax Rules. The learned CIT(A) shall independently examine the applicability of the relevant statutory provisions and the judicial precedents relied

4 1213 to 1215/Chd/2026 upon by the assessee and thereafter decide the issue by passing a reasoned and speaking order. 7. The learned CIT(A) shall issue appropriate notices to the assessee, afford sufficient and effective opportunity of hearing, permit the assessee to place on record all relevant financial statements and supporting evidence, and thereafter adjudicate the appeal on merits in accordance with law. 8. It is made abundantly clear that, since the delay in filing the appeal before the learned CIT(A) stands condoned by this Tribunal, the question of limitation shall not be reopened or treated as an impediment while deciding the appeal afresh. The learned CIT(A) shall confine himself to adjudicating the issues on merits without being influenced by the earlier dismissal of the appeal on the ground of limitation. 9. Considering the totality of the facts and circumstances of the case, this restoration is made subject to the condition that to benefit the large public interest instead of paying a cash fine, we consider it just and proper to direct the assessee, in lieu of monetary costs, to plant 2000 (two thousand) saplings of indigenous species at a suitable location within a period of three months from the date of receipt of this order and to ensure their proper maintenance. The

5 1213 to 1215/Chd/2026 assessee shall furnish a compliance affidavit, supported by photographs and, wherever feasible, a certificate from the concerned local authority/forest department/or any other authority or registrar of the assessee, before the jurisdictional Assessing Officer within one month thereafter. 10. In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 07.07.2026 Sd/- Sd/- (MANOJ KUMAR AGGARWAL ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER rkk आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar