PRAMA METTA ORPHANES TRUST ,GAYA vs. ITO EXEMPTION WARD-1, PATNA

ITA 135/PAT/2026Status: DisposedITAT Patna08 June 2026AY 2014-155 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) and remitted the issues back to the Assessing Officer for fresh adjudication. The Tribunal noted that the CPC had treated gross receipts as income without considering expenditure.

What were the facts?

The assessee trust filed appeals against orders passed under Section 250 of the Income Tax Act. There was a substantial delay in filing these appeals before the CIT(A), which the CIT(A) refused to condone, dismissing the appeals in limine.

What were the issues?

Whether the delay in filing appeals before the CIT(A) should be condoned, and whether the CPC's processing of returns under Section 143(1)(a) by treating gross receipts as income without considering expenditure was correct.

Which sections of the Income-tax Act were involved?

Section 250,Section 139(9),Section 143(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Arijit Mitra, Adv
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 03.06.2026Pronounced: 08.06.2026

PER BENCH

All these three appeals filed by the same assessee against the separate orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Additional/Joint Commissioner of Income Tax (Appeals)-1, Ahmedabad all dated 30.12.2025 [hereinafter referred to as “the Ld. CIT(A)] DIN & Order No. ITBA/APL/S/250/2025-

2 ITA Nos. 135-137/PAT/2026 Prama Metta Orphanes Trust, Gaya 26/1084206701(1) for A.Y. 2014-15, DIN & Order No. ITBA/APL/S/250/2025-26/108420727(1) for A.Y. 2015-16 and DIN & Order No. ITBA/APL/S/250/2025-26/1084207841(1) for A.Y. 2018-19 respectively and the grounds raised by the assessee which

The order continues below.

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