What did the Tribunal hold?

The Tribunal decided that the CIT(A) should have condoned the delay in filing the appeal. The impugned order was set aside, and the matter was remanded back to the CIT(A) for fresh adjudication.

The assessee obtained a second PAN under wrong advice and later surrendered it. However, an assessment was carried out on the surrendered PAN, and the assessee claimed to be unaware of these proceedings. The CIT(A) did not condone the delay in filing the first appeal.

What were the issues?

Whether the CIT(A) erred in not condoning the delay in filing the appeal and whether the assessment on a surrendered PAN is valid.

Saraswati Vidya Mandir Sr. Sec… vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI SANJAY AWASTHI

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Hearing: 04.06.2026

ITA No. 1155/Del/2026 SARASWATI VIDYA MANDIR SR. SEC. SCHOOL, HARYANA

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1155/Del/2026 Assessment Year: 2020-21 SARASWATI VIDYA MANDIR SR. SEC. Vs. INCOME TAX OFFICER, SCHOOL, Ward-1, Narnaul, Nangal Chaudhary, Aayakar Bhawan, Narnaul, Mahendragarh, Haryana 123023. Haryana 123001. PAN No. ADSFS6622F Appellant Respondent

Assessee by None Revenue by Ms. Harpreet Kaur Hansra, Sr. DR

Date of hearing: 04.06.2026 Pronouncement on 04.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

This appeal arises from order dated 20.11.2025, passed by Ld. CIT(A)-NFAC, u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”). In this case, there was a delay of 79 days in the filing of first appeal which was not condoned by the Ld. CIT(A).

1.1 The aggrieved assessee has approached the ITAT with several grounds which challenge the action of the Ld. CIT(A).

ITA No. 1155/Del/2026 SARASWATI VIDYA MANDIR SR. SEC. SCHOOL, HARYANA 1.2 On the last date of hearing, none attended on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

The Ld. DR took us through the impugned order and also the statement of facts appended with Form 36, in which it has been stated that the assessee under wrong advice had obtained a second PAN for the purposes of savings bank account with Punjab National Bank. Thereafter on the advice of the tax consultant this PAN bearing No. ADSFS6622F was surrendered but an assessment, nonetheless, was carried out on this PAN. The Ld. DR pointed out that as per the assessee’s contention they were unaware that some proceedings were progressing on the basis of the surrendered PAN. It was fairly pointed out by the Ld. DR that the facts in the case would need verification at Ld. AO’s level.

We have carefully considered the submissions of Ld. DR and have gone through the records before us. Considering the totality of facts and circumstances of this case, it is felt that the Ld. CIT(A) should have condoned the delay before him and admitted the appeal for adjudication. Thus, we deem it fit to condone the delay before the Ld. CIT(A), set aside the impugned order and thereafter remand this matter back to the file of Ld. CIT(A) for fresh adjudication.

ITA No. 1155/Del/2026 SARASWATI VIDYA MANDIR SR. SEC. SCHOOL, HARYANA 4. In the result, appeal is allowed for statistical purposes.

Order pronounced in the open court on 04.06.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 09.06.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

ITA No. 1155/Del/2026 SARASWATI VIDYA MANDIR SR. SEC. SCHOOL, HARYANA

Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 05.06.2026 2 Date on which typed draft Tribunal Order is placed before the 08.06.2026 Dictation Member 3 Date on which typed draft Tribunal Order is placed before the 09.06.2026 other Member (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the 09.06.2026 Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the 09.06.2026 Dictating Member for sign 6 Date on which the fair Order is placed before the other Member 09.06.2026 for sign (in the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S 09.06.2026 for uploading on ITAT website 8 Date of uploading, if not, reason for not uploading 09.06.2026 9 Date on which the file goes to the Bench Clerk 09.06.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order

SARASWATI VIDYA MANDIR SR. SEC SCHOOL,HARYANA vs. ITO, WARD-1, NARNAUL, HARYANA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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