NATIONAL INSTITUTE OF TECHNOLOGY,KURUKSHETRA vs. JOINT COMMISSIONER OF INCOME TAX(OSD), TDS CIRCLE, PANCHKULA

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ITA 1307/CHANDI/2025Status: DisposedITAT Chandigarh04 May 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the minor delay of 21 days, considering the assessee's educational activities. The case was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for a delay of 21 days in filing. The assessee is an educational institution and requested adjudication on merits.

What were the issues?

Whether a minor delay in filing an appeal by an educational institution should be condoned to allow adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 201(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Hearing: 28.04.2026Pronounced: 04.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1307/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2012-13) National Institute of Technology JCIT (OSD) बनाम/ Vs. NIT Campus, Thanesar TDS Cricle, Sector-2 Kurukshetra-136119 Panchkula -134112 �ायीलेखासं./जीआइआरसं./TAN/GIR No. RTKN01262C (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Kuldeep Bhagat (CA) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl CIT) - Sr. DR सुनवाईकीतारीख/Date of Hearing : 28.04.2026 घोषणाकीतारीख /Date of Pronouncement : 04.05.2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Pune [CIT(A)] dated 14.08.2025 confirming certain demand as raised by Ld. Assessing Officer [AO] u/s 201(1) of the Act on 07.03.2019. 2. Upon perusal of impugned order, it could be seen that the appeal has been dismissed for want of condonation of 21 days. The only

prayer of Ld. AR is adjudication of the issue on merits which has been opposed by Ld. Sr. DR. 3. We are of the considered opinion that minor delay of 21 days could have been condoned considering the fact that the assessee is engaged in educational activities. Nevertheless, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised by Ld. CIT(A). 4. The appeal stand allowed for statistical purposes. Order pronounced on 04th May, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 04.05.2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

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