GYAN SRESTHA FOUNDATION,PANJABARI vs. ITO WARD 1(3), GUWAHATI , GS ROAD

ITA 87/GTY/2025Status: DisposedITAT Guwahati27 August 2026AY 2015-1617 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal agreed with the CIT(A)'s decision to not condone the delay, stating that the assessee had not provided sufficient cause. Consequently, the appeals were dismissed without considering the merits of the exemption claim.

What were the facts?

The assessee, Gyan Srestha Foundation, filed appeals for AYs 2014-15 and 2015-16 after a significant delay. The CIT(A) rejected the condonation petition for this delay, refusing to adjudicate the appeals on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained to warrant condonation. Whether the assessee was eligible for exemption under Section 10(23C)(iiiad) despite not having registration under Section 12A for the relevant assessment years.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri Rahul Jain, AR
For Respondent: Shri Santosh Kumar Karnani, DR
Hearing: 08.07.2026Pronounced: 27.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

These appeals are filed by the assessee against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Addl./Joint Commissioner of Income Tax (Appeals), Bengaluru [hereinafter referred to as “the Ld. CIT(A)] dated 27.02.2025, DIN & order No. ITBA/APL/S/250/2024-25/1073777869(1)& ITBA/APL/S/250/2024-25/1073777549(1) respectively as per the following grounds of appeal. Gyan Srestha Foundation; AYs 2014-15 & 2015-16 (1). ITA No. 86/GAU/2025

“1. That the Ld. Addl/JCIT(A)-2, Bengaluru was grossly erred in reject

The order continues below.

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