HEGGADE SEVA SANGHA ,MUMBAI vs. CIT(EXEMPTION)WARD 1(3), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 1633/Mum/2026 Assessment Year : 2020-21 Heggade Seva Sangha, CIT (Exemptions) Room No. 1, Rajesh Bhavan, Ward-1(3), Opp: IND Colony, vs. Mumbai. Kanjur Marg (West), Maharashtra-400042. PAN : AAATH1602H (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Ritesh Misra, CIT-DR Date of Hearing : 04-05-2026 Date of Pronouncement : 06-05-2026 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Addl/JCIT(A)-Panaji, [Ld. Addl/JCIT(A)] dated 22-01-2026, pertaining to assessment year (AY.) 2020-21. 2. Briefly, the facts of the case are that the assessee is a registered-trust u/s. 12AB of the Income Tax Act, 1961 („the Act‟). For the year under consideration, the assessee-trust filed its return of income on 13-02-2021, claiming exemption u/s. 11 of the Act. The return was processed by the CPC, Bengaluru vide order dt. 30-11-2021 wherein the claim of exemption u/s. 11 of the Act was denied for the reason that the assessee has not filed the requisite Form-10B within the prescribed due date. The assessee thereafter, carried the matter in appeal before the Ld.CIT(A), and it was submitted that the Form-10B was filed on 12-02-2021, admittedly after the extended due date of 15-01-2021. However, the same was available

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before processing of the return of income and the delay was on account of Covid-19 pandemic and there was a complete lockdown in the country and the situation was beyond the control of the assessee. 3. The Ld. Addl/JCIT(A) noted that as per the declaration made in Form- 35, the impugned order and the demand notice were served on the assessee on 10-12-2021, whereas the appeal has been filed on 01-08- 2025, resulted in inordinate delay of 1301 days and referring to the condonation application filed by the assessee stating that due to non receipt of original demand order copy and other unavoidable circumstances, there was a delay in filing this appeal and the delay was neither intentional nor deliberate, but was caused due to the circumstances beyond the control and the appeal involves disallowance of expenses due to late filing of Form-10B, the Ld. Addl/JCIT(A) noted that no supporting affidavit, documentary evidence, specific dates or chronological explanation for the entire period of delay has been furnished and the assessee has merely given a vague assertion on non-receipt of the order, which does not establish the sufficient cause for condonation of delay. Accordingly the assessee‟s application was rejected and the appeal of the assessee was dismissed in limine as barred by limitation, without deciding on the grounds of appeal. Against the said order and findings, the assessee is in appeal before us. 4. During the course of hearing, none appeared on behalf of the assessee. However, an adjournment application has been filed by the Ld.AR on behalf of the assessee wherein it was submitted that they are in the process of collating the documentation which are in the custody of trustee and since the trustee is not available, the matter may be adjourned at least for a month. Considering the matter under consideration where the appeal of the assessee has not been admitted by the Addl/JCIT(A) and there is no finding on the merits of the case, it was decided that no useful

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purpose would be served in adjourning the matter any further and to decide the same basis the material available on record. 5. We have heard the Ld.DR and perused the material available on record. Admittedly, the appeal of the assessee has been dismissed in limine as barred by limitation and there is no finding on the merits of the case. As far as the delay in filing of the appeal, the assessee has contended before the Ld. Addl/JCIT(A) that the original intimation and the demand order has not been received as one of the reasons which have been submitted as part of its condonation application and in the fitness of things, the assessee ought to have provided a reasonable opportunity before the appeal of the assessee was dismissed. However, we find that the Ld. Addl/JCIT(A) has gone merely by the condonation application, without allowing the assessee an opportunity to file necessary affidavit and documentary evidences in support of the delayed filing. Therefore, in the interest of justice, it is appropriate to set aside the impugned order and the matter is remitted to the file of the Ld. Addl/JCIT(A) to decide the same afresh, including the matter relating to condonation of delay, as per law, after providing reasonable opportunity to the assessee. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 06-05-2026.

Sd/- Sd/- [SANDEEP SINGH KARHAIL] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 06-05-2026 TNMM

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Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai