The assessee filed an appeal before the CIT(A) which was dismissed in limine due to delay. The assessee claimed reasonable cause for the delay, but the CIT(A) did not adjudicate the appeal on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without considering the merits or providing a detailed finding on the cause of delay.

Jan Kalyan Educational Trust… vs ITO | ITAT Delhi 2026

Q: What did the Tribunal hold?

The ITAT held that the CIT(A) should have dealt with the grounds of appeal substantively or provided a detailed finding on the sufficiency of the cause for delay. The ITAT condoned the delay and directed the CIT(A) to hear the appeal on merits.

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

For Respondent: Ms. Harpreet Kaur Hansra, CIT DR

Hearing: 25.06.2026Pronounced: 25.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4051/DEL/2026 (Assessment Year : 2021-22) Jan Kalyan Educational Trust, vs. ITO, Ward 2(1)(2), Plot No.13, 2nd Floor, Ghaziabad. Naveen Park, Sahibabad – 201 005 (Ghaziabad). (PAN :AACTJ0362Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Ms. Harpreet Kaur Hansra, CIT DR Date of Hearing : 25.06.2026 Date of Pronouncement : 25.06.2026 ORDER PER S. RIFAUR RAHMAN, AM: 1. The assessee has filed appeal against the order of the Learned Addl./JCIT (A)- 1, Ahmedabad [“Ld. CIT(A)”, for short] dated 16.02.2026 for the Assessment Year 2021-22. 2. None appeared on behalf of the assessee. We are proceeding to decide the appeal with the assistance of ld. DR of the Revenue. 3. Considered the submissions of the ld. DR of the Revenue and perused the material available on record. We observed that the ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing without duly appreciating

2 ITA No.4051/Del/2026

that the assessee had shown reasonable and sufficient cause for the delay. We also observe that the ld. CIT (A) had not adjudicated the issues on its merits. We are of the opinion that ld. CIT (A) ought to have dealt with the grounds of appeal substantively even if the delay was not condoned or at least provided a detailed finding on the sufficiency of the cause of delay. In the interest of justice, we condone the delay in filing the appeal before the ld. CIT (A). In our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issues on merit as per law. We also direct assessee to make proper submissions and appear before the ld. CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 25th day of June, 2026 after the conclusion of the hearing.

Sd/- sd/- (VIMAL KUMAR) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 30.06.2026 TS

3 ITA No.4051/Del/2026

JAN KALYAN EDUCATIONAL TRUST,GHAZIABAD vs. ITO, WARD 2(1)(2), GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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