What did the Tribunal hold?

The Tribunal, considering the totality of facts and in the interest of justice, remanded the matter to the CIT(A) for fresh adjudication. The assessee was directed to provide all necessary documents and comply with revenue authority notices.

The assessee's appeal before the CIT(A) was dismissed as not admitted due to a delay for which no sufficient cause was provided. The assessee also had non-compliance issues during the Assessing Officer's proceedings.

What were the issues?

Whether the appeal dismissed for delay without sufficient cause should be adjudicated on merits. The issue of non-compliance with revenue notices was also a factor.

Vanprastha Seva Samaj vs ITO | ITAT Ahmedabad 2026

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Chirag Shah, AR

For Respondent: Smt. Mamta Singh, Sr. DR

Hearing: 23.06.2026Pronounced: 30.06.2026

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6.

आदेशानुसार/ BY ORDER, True Copy

सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

Date of dictation 17.06.2026 2. Date on which the typed draft is placed before the Dictating Member 29.06.2026 3. Other Member 29 .06.2026 4. Date on which the approved draft comes to the Sr.P.S./P.S 29.06.2026 5. Date on which the fair order is placed before the Dictating Member for pronouncement 30.06.26 6. Date on which the fair order comes back to the Sr.P.S./P.S 30.06.26 7. Date on which the file goes to the Bench Clerk 30.06.26 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order……………………………………

VANPRASTHA SEVA SAMAJ,AHMEDABAD vs. ITO WARD 2, EXEMPTION AHMEDABAD, AHMEDABAD

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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