DREAM FOUNDATION (TRUST),MUMBAI vs. ITO WARD 2(1), MUMBAI

ITA 1710/MUM/2026Status: DisposedITAT Mumbai22 May 2026AY 2022-2313 pages
AI SummaryRemanded

What were the facts?

The assessee, a charitable trust, filed its return of income which was processed under section 143(1) resulting in a higher tax demand. The assessee filed an appeal before the CIT(A) with a significant delay of 672 days, citing the serious illness and subsequent demise of its Managing Trustee.

What did the Tribunal hold?

The Tribunal held that a liberal and justice-oriented approach is required for condoning delays, especially when there is no deliberate negligence. The Tribunal found the assessee's explanation for the delay to be bona fide and noted the contradictory approach of the CIT(A) compared to a previous assessment year.

What were the issues?

Whether the CIT(A) was justified in refusing to condone the significant delay in filing the appeal, thereby dismissing it in limine without adjudicating on merits. The issue also involves the allowability of application of income by the trust.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250,Section 10(23C)(iv),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H(SMC

For Appellant: Shri Sarfaraz H. Nathani, Ld. AR
For Respondent: Shri Pravin Salunkhe, Ld. DR
Hearing: 20.05.2026Pronounced: 22.05.2026

PER MAKARAND VASANT MAHADEOKAR, AM: This appeal filed by the assessee is directed against the order passed by the Addl./JCIT(A)-1, Ahmedabad [hereinafter referred to as "CIT(A)"]under section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act"]dated 02.01.2026 for Assessment Year 2022-23 arising out of the intimation issued 2 Dream Foundation (Trust)

under section 143(1) of the Act by CPC, Bengaluru dated 28.03.2023. 2. The assessee has raised the following grounds of appeal before us:

1.

That on the facts and circumstances of the case the Learned CIT(A) erred in passing an order u/s 250 of I.T. Act, 1961 which is c

The order continues below.

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