SHRI SANT GAJANAN MAHARAJ DEVASTHAN SANSTHA ,WARDHA, MAHARASHTRA vs. ITO WARD 4, EXEMP, NAGPUR, NAGPUR, MAHARASHTRA

ITA 555/NAG/2026Status: DisposedITAT Nagpur31 August 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) by adopting a liberal approach, citing Supreme Court judgments. Since the CIT(A) had not decided the case on merits, the Tribunal restored all issues to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 20-day delay in filing. The CIT(A) did not adjudicate the appeal on its merits. The assessee contended that the delay was neither deliberate nor intentional.

What were the issues?

Whether the CIT(A) was justified in not condoning the delay and dismissing the appeal without adjudicating on merits. Whether the receipts of the trust were correctly treated as unexplained income under Section 68.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 68,Section 143(3),Section 144C,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH,

Before: Dr. MANISH BORAD

For Appellant: CA (Through Virtual)
For Respondent: DR (Virtual)
Hearing: 05.08.2026Pronounced: 31.08.2026

This appeal at the instance of assessee is directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 17.04.2026 which is arising out of the Assessment Order passed u/s.143(3) r.w.s 144C of the IT Act dated 19.09.2022. 2. Assessee has raised the following grounds of appeal:- “1. Whether on the facts and circumstances of the case and in law, the learned CIT (Appeals) was justified in not condoning the delay in filing the appeal under section 249(3) of the Income Tax Act, 1961, without properly

2 Shri Sant Gajanan Maharaj Devasthan

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 249(3)

All 1,376 judgments and leading authorities on Section 249(3) →

Latest GST High Court judgments

Search GST case law →