PRABUDH SHIKCHHAN SANSTHAN,LUCKNOW vs. ITO EXEMPTION WARD, LUCKNOW, PRATYAKSH KAR BHAWAN LUCKNOW

ITA 732/LKW/2025Status: DisposedITAT Lucknow22 May 2026AY 2020-20215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s decision to dismiss the appeals without waiting for the disposal of condonation applications was premature. The appeals are restored to the CIT(A) for de novo consideration after the Pr.CIT decides on the condonation applications.

What were the facts?

The assessee's claim for exemption under Section 11 r.w.s. 12A was disallowed due to delay in filing Form 10B. The CIT(A) dismissed the appeals, stating the power to condone delay lies with the Pr.CIT. The assessee's applications for condonation of delay are still pending before the Pr.CIT.

What were the issues?

Whether the CIT(A) erred in dismissing appeals without considering pending condonation applications for delayed Form 10B filing. The primary issue revolves around the procedural correctness of the appellate authority's decision in light of pending condonation proceedings.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & ANADEE NATH MISSHRA

Heard together (2 matters)

I.T.A. No. 732/Lkw/2025
I.T.A. No. 733/Lkw/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M. (A) These appeals have been filed by the assessee against the impugned appellate orders of learned CIT(A)/Addl/JCIT(A), Kochi vide similar order dated 18.08..2025 for the AYs 2020-21 & 2022-23 respectively. Grounds of appeal are as under:

I.T.A. Nos. 732 & 733/Lkw/2025 Assessment Years:2020-21 & 2022-23 2 “1. The officers below have erred in law and facts in rejecting the appeal on the ground of delay in filing the Form 10B.

2.

The officers below have erred in law and facts in not keeping in mind the suo moto judgment of the Hon'ble Supreme Court in extending the limitation of all matters between

The order continues below.

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