MAA TARA FOUNDATION,SHAKARPUR vs. ADDL/JCIT (A), VISAKHAPATNAM

ITA 763/VIZ/2025Status: DisposedITAT Visakhapatnam21 August 2026AY 2022-2313 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to show sufficient and reasonable cause for the inordinate delay in filing the appeal. The reasons provided were considered vague, general, and indicative of negligence, thus not warranting condonation.

What were the facts?

The assessee, a charitable trust, filed an appeal before the CIT(A) with a delay of 792 days. The CIT(A) dismissed the appeal in limine without condoning the delay, citing vague and general reasons provided by the assessee.

What were the issues?

Whether the delay of 792 days in filing the appeal before the CIT(A) was sufficiently explained to warrant condonation, and if the CIT(A) erred in dismissing the appeal without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 11(1)(a),Section 11,Section 12,Section 143(1),Section 154,Section 253(5)

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)-1, Visakhapatnam [hereinafter in short “Ld. CIT(A)”] vide DIN: ITBA/APL/S/250/2025- 26/1082588681(1) dated 13-Nov-2025 for the Assessment Year 2022-23. 2. The Asses

The order continues below.

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