SIRI DHANU EDUCATIONAL SOCIETY ,BANGALORE vs. INCOME TAX OFFICER, WARD-3 EXEMPTION , BANGALORE

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ITA 2394/BANG/2025Status: DisposedITAT Bangalore27 April 2026AY 2022-234 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the assessee failed to file a petition for condonation of delay with sufficient cause, the appeal could not be admitted. Consequently, the appeal was dismissed without condoning the delay.

What were the facts?

The assessee's appeal was filed 149 days after the due date. The assessee indicated an affidavit for condonation of delay would be filed later, but it was never submitted. No one appeared on behalf of the assessee during the hearing.

What were the issues?

Whether the appeal filed by the assessee is liable to be dismissed in limine due to a significant delay and failure to provide a condonation petition.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

Hearing: 17.02.2026Pronounced: 27.04.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of ld. Addl/JCIT(A)-1, Noida dated 29.3.2025 vide DIN & Order No. ITBA/APL/S/250/2024-25/1075223587(1) passed u/s. 250 of the Income Tax Act, 1961 (in short “the Act”) for the AY 2022-23.

2.

The assessee has raised the following grounds of appeal: -

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3.

In the present case, the Registry has noted that the appeal is time barred by 149 days. On going through the Sl. No.11 of the Form No.36 filed by the assessee, in response to “Whether there is any delay in filing of appeal”, the assessee has stated “Yes, Affidavit will be filed later”. However, ongoing through the records, we found that till date the assessee has not filed any petition for condonation of delay demonstrating sufficient cause for the delay in filing the appeal.

4.

Before, us, none appeared on behalf of the assessee.

5.

In view of the above, since the assessee failed to file the application for condonation of delay by demonstrating the sufficient cause for the delay in filing the appeal by 149 days, the appeal is dismissed in limine without condoning the delay.

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6.

In the result, appeal filed by the assessee is dismissed.

Order pronounced in the open court on 27th Apr, 2026

Sd/- Sd/- (Prashant Maharishi) (Keshav Dubey) Vice President Judicial Member

Bangalore, Dated 27th Apr, 2026. VG/SPS

Copy to:

1.

The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order

Asst. Registrar, ITAT, Bangalore.

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