PRABUDH SHIKCHHAN SANSTHAN,LUCKNOW vs. ITO EXEMPETION LUCKNOW, INCOME TAX LUCKNOW

ITA 733/LKW/2025Status: DisposedITAT Lucknow22 May 2026AY 2022-20235 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 the 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 the appeal without considering the pending application for condonation of delay in filing Form 10B. Whether the appeals should be restored to the CIT(A) for fresh adjudication.

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.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →