PT KEDAR NATH SHARMA HOSPITAL CHARITABLE TRUST,CHANDIGARH vs. ITO EXEMPTIONS, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.1769/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2017-18) & 2. आयकर अपील सं. / ITA No.1770/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2018-19) PT Kedar Nath Sharma ITO Exemptions Hospital Charitable Trust Chandigarh बनाम/ Vs. #229, Sector – 9C Chandigarh - 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATK-6186-H (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. A.K. Jindal & Smt. Rattan Kaur (CA) – Ld. ARs ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 13-05-2026 घोषणाकीतारीख /Date of Pronouncement 14-05-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for Assessment Years (AY) 2017- 18 & 2018-19 have identical facts. The only prayer of Ld. AR is adjudication of appeals by Ld. CIT(A) on merits since Ld. CIT(A) has dismissed the appeals on delay. The appeal for AY 2017-18 arises out of an order of learned Addl. / Joint Commissioner of Income Tax

(Appeals)-11, Mumbai [CIT(A)] dated 03-11-2025 in the matter of an rectification intimation issued by CPC u/s 154 on 28-08-2019. 2. It emerges that while processing assessee’s return of income u/s 143(1), CPC did not allow application of income and set-off of brought forward losses. The assessee sought rectification u/s 154 which stood rejected by CPC. The assessee filed first appeal but did not comply with hearing notices. The appeal was filed with a delay of 248 days and finally, Ld. CIT(A) dismissed the appeal as non-maintainable. Aggrieved, the assessee is in further appeal before us. Similar are the facts in AY 2018-19 wherein Ld. CIT(A) did not condone the delay of 73 days. The Ld. AR has filed affidavit of previous counsel justifying delay in filing of first appeals which has been kept on Page Nos.1 to 4 of the paper-book. It has been stated therein that the appeals got delayed due to advance age and ill health of the counsel. 3. Considering the fact that the assessee is a trust and keeping in mind the principles of natural justice, we are of the considered opinion that the delay in appeals could have been condoned by Ld. CIT(A). Nevertheless, we set aside both the impugned orders and restore the appeals 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 in both the appeals. 4. Both the appeals stand allowed for statistical purposes. Order pronounced on 14th May, 2026. -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER

AS Dated: 14-05-2026 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