PATIL CHARITABLE TRUST,BANGALORE KARNATAKA vs. INCOME TAX OFFICER EXEMPTIONS WARD 2, BANGALORE, BANGALORE KARNATAKA

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ITA 475/BANG/2026Status: DisposedITAT Bangalore22 June 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the assessee's delay in filing the appeal before the CIT(A) due to the minimal delay and the senior citizen status of the Managing Trustee. The CIT(A)'s order was set aside, and the case was remitted back for a decision on merits.

What were the facts?

The assessee, a trust, claimed depreciation and capital expenses as application of funds. The AO disallowed depreciation. The assessee's appeal before the CIT(A) was dismissed due to a delay, which was attributed to the ill health of the senior citizen Managing Trustee.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on grounds of limitation without considering the merits, especially when the delay was minimal and attributed to the ill health of a senior citizen Managing Trustee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH : BANGALORE

Before: SHRI WASEEM AHMED & SHRI SOUNDARARAJAN K.

For Appellant: Shri Athul C.J, Advocate, Shri Ganesh R Ghale, Standing

IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE

BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER

ITA No. 475/Bang/2026 Assessment Year : 2020-21

M/s. Patil Charitable Trust, The Income Tax 739, 3rd Stage, Officer, 1st Block, HAL, 4th Main, Exemptions Ward Bangalore – 560 075. 2, PAN: AAATP7334E Bangalore. Vs. APPELLANT RESPONDENT

Assessee by : Shri Athul C.J, Advocate : Shri Ganesh R Ghale, Standing Revenue by Counsel for the Dept.

Date of Hearing : 09-06-2026 Date of Pronouncement : 22-06-2026

ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 20/11/2025 in respect of the A.Y. 2020-21.

2.

The brief facts of the case are that the assessee is a trust and filed their return of income as Nil and claimed the depreciation as well as the capital expenses as application of funds. The AO selected the case for scrutiny and disallowed the depreciation claimed as application of fund. The assessee challenged the said order before the Ld.CIT(A) with a delay of

Page 2 of 3 ITA No. 475/Bang/2026 two months 28 days. The assessee explained that the delay has been occurred because of the ill health of the Managing Trustee who is a senior citizen. The Ld.CIT(A) not accepted the reasons as no documentary evidences were produced and dismissed the appeal on the ground of limitation.

3.

As against the said order, the assessee is in appeal before this Tribunal with a delay of 5 days. Since the delay is a minimal one, we condone the delay and proceeded to decide the appeal on merits.

4.

At the time of hearing, the Ld.AR submitted that at present the age of the Managing Trustee is about 83 years and therefore it is a fact that he was not feeling good and therefore the Ld.CIT(A) ought to have condoned the delay and decided the appeal on merits, instead of denying an opportunity on the ground of limitation.

5.

The Ld.DR relied on the orders of the lower authorities and prayed to dismiss the appeal.

6.

We have heard the arguments of both sides and perused the materials available on record.

7.

The assessee before the Ld.CIT(A) had explained the reasons for the delay of 2 months and 28 days in filing the appeal. There is no dispute that the Managing Trustee is a senior citizen and normally they would have age related problems. Moreover, the delay is not a lengthy one. Further, the Ld.CIT(A) had at the threshold dismissed the appeal on delay instead of deciding the appeal on merits.

8.

Considering the fact that the depreciation claimed was disallowed by the AO even though the assessee had explained the same, in the interest of justice, we are inclined to set aside the order of the Ld.CIT(A) and condone the delay in filing the appeal before the Ld.CIT(A) and remit this issue to the

Page 3 of 3 ITA No. 475/Bang/2026 file of the Ld.CIT(A) to decide the issue on merits after affording an opportunity of being heard.

9.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

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

Sd/- Sd/- (WASEEM AHMED) (SOUNDARARAJAN K.) Accountant Member Judicial Member

Bangalore, Dated, the 22nd June, 2026. /MS /

Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order

Assistant Registrar, ITAT, Bangalore

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