SIS EMPLOYEES WELFARE ACTIVITY CHARITABLE TRUST,NEW DELHI vs. ITO WARD EXEMP 2(2), DELHI

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ITA 1582/DEL/2026Status: DisposedITAT Delhi24 June 2026AY 2015-163 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s conclusion regarding the delay was not entirely correct as part of it was affected by the Covid epidemic. The Tribunal also noted that the addition made by CPC was unsustainable as the required certificate under section 10(23AAA) was now available.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) without condoning the delay in filing the appeal. The delay was attributed to reasons including an application under section 154, the Covid-19 pandemic, and lack of timely professional advice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without condoning the delay, and whether the addition made was sustainable in light of the subsequently available certificate.

Which sections of the Income-tax Act were involved?

Section 10(23AAA),Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘A’ NEW DELHI

Before: SHRI ANUBHAV SHARMA

For Respondent: Shri Balkrishan Gopal, Sr. DR
Pronounced: 22.06.2026

आदेश / ORDER

PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Addl/JCIT(Appeals)-1, Chennai, dated 08.01.2026 arising out of assessment order dated 25.07.20196 passed under section 154 for the Assessment Year 2015-16. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

ITA 1582/DEL/2026 SIS EMPLOYEES WELFARE ACTIVITY CHARITABLE TRUST 2. At the outset, ld. Counsel for the assessee submitted that its rights of natural justice have been violated in as much as the Ld. CIT(A) has dismissed its appeal without condoning the delay committed before him filing of the appeal. The ld. Counsel submitted that CPC, Bangalore, had made the impugned addition in its case on account of non-availability of certificate u/s 10(23AAA) of the Act at the opportune time. The ld. Counsel submitted that delay had arisen in filing of appeal before the ld. CIT(A) for several reasons including assessee’s filing of application u/s 154, Covid-2019 epidemic and lack of timely professional advice. The ld. Counsel submitted that it has now in its possession, the required certificate u/s 10(23AAA) of the Act and hence the addition made by the CPC, Bangalore, is not sustainable on merits.

3.

The ld. DR placed reliance upon the orders of the lower authorities.

4.

Heard. Material available on records perused.

5.

We have noted that the ld. CIT(A) has not condone the delay deeming it as beyond the Covid period. The conclusion drawn by the ld. First Appellate Authority are not wholly correct as part of the delay period is affected by covid epidemic. We have also noted that there is merit in the case of the appellant that no case for making any addition now in the case of the assessee is required as certificate u/s 10(23AAA) of the Act is now available on records. Upon consideration of the total facts of the case and in the interest of justice, we direct

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ITA 1582/DEL/2026 SIS EMPLOYEES WELFARE ACTIVITY CHARITABLE TRUST

the ld. AO to delete the disallowance of Rs.52,70,003/- made in the case of the assessee u/s 143(1) of the Act on account of non-availability of certificate u/s 10(23AAA). The ground of appeal raised by the assessee is therefore allowed.

6.

In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 22nd June, 2026.

Sd/- Sd/- Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24.06.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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