MSME TECHNOLOGY CENTRE,VISAKHAPATNAM vs. INCOME TAX OFFICER, VIJAYAWADA

ITA 607/VIZ/2025Status: DisposedITAT Visakhapatnam21 August 2026AY 2022-237 pages
AI SummaryRemanded

What were the facts?

The assessee, MSME Technology Centre, filed its return of income declaring a total income. The CPC processed the return under section 143(1) and made disallowances towards corpus donations and voluntary contributions. The assessee's appeal before the CIT(A) was dismissed due to a delay of 453 days.

What did the Tribunal hold?

The Tribunal condoned the delay of 453 days in filing the appeal before the CIT(A) as the assessee was pursuing alternate remedies. The Tribunal set aside the order of the CIT(A) and remitted the issue back to the CIT(A) for deciding on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was to be condoned and whether the disallowances made by the AO were justified on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11,Section 12,Section 11(1)(a),Section 11(1)(d),Section 11(5),Section 12A(1)(b)(ii),Section 139(4),Section 154,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA G, HON’BLE

PER MANJUNATHA G, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), Ld. ADDL/JCIT(A), Panchkula vide DIN: ITBA/NFAC/S/250/2025- 26/1079259004(1) dated 04-Aug-2025 for the Assessment Year 2022-23. ITA 607/VIZ/2025 MSME TECHNOLOGY CENTRE

2.

The Assessee has raised the following grounds of appeal:

1) The Ld.

The order continues below.

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