MALHOTRA WEIKFIELD FOUNDATION,PUNE vs. EXEMPTION WARD 1(2), PUNE

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ITA 900/PUN/2026Status: DisposedITAT Pune25 June 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, following its own precedent in similar cases, restored the issue to the CIT(A)/NFAC. The CIT(A)/NFAC was directed to adjudicate the delay condonation and deal with the matter afresh in accordance with the law.

What were the facts?

The assessee, a trust, received corpus donations which the AO treated as income due to lack of specific direction. The CIT(A)/NFAC dismissed the appeal due to a significant delay in filing, without condoning it. The assessee appealed this dismissal.

What were the issues?

Whether the CIT(A)/NFAC was justified in dismissing the appeal solely on grounds of delay without condoning it. Whether the matter should be remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 270A,Section 11(1)(d),Section 143(1),Section 143(2),Section 142(1),Section 274,Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Neelesh Khandelwal and Ms. Diksha Agarwal
For Respondent: Ms. Bhavya

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune ग र्ड फ ईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

6 ITA No.900/PUN/2026 Malhotra Weikfield Foundation

S.No. Details Date Initials Designation 1 Draft dictated on 24.06.2026 Sr. PS/PS 2 Draft placed before author 25.06.2026 Sr. PS/PS Draft proposed & placed before 25.06.2026 3 JM/AM the Second Member Draft discussed/approved by 25.06.2026 4 AM/AM Second Member Approved Draft comes to the 25.06.2026 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on 25.06.2026 Sr. PS/PS 7 Date of uploading of Order 25.06.2026 Sr. PS/PS 8 File sent to Bench Clerk 25.06.2026 Sr. PS/PS Date on which the file goes to 9 the Office Superintendent Date on which file goes to the 10 A.R. 11 Date of Dispatch of order

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