MAHRSHI BALMIKI VIKLANG EWAM ANATH KALYAN SEVASHRAM, RANCHI,RANCHI vs. ITO EXEMPTION WARD, RANCHI, RANCHI

ITA 133/RAN/2026Status: DisposedITAT Ranchi25 June 2026AY 2025-266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal in the interest of justice. Recognizing the assessee's prayer for an opportunity to present its case, the Tribunal remitted the appeals back to the CIT(E) for fresh consideration.

What were the facts?

The assessee, a charitable society, filed an appeal after a significant delay of 482 days. The delay was attributed to the President's service in New Delhi and the security being a handicapped person. The assessee had failed to comply with queries from the CIT(E) regarding its application for regular registration under Section 12A and approval under Section 80G.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted an opportunity to present its case before the CIT(E) after failing to comply with earlier queries.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, Ranchi

Before: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay

Per Pradip Kumar Choubey, Judicial Member:

The present appeals have been preferred by the assessee against the order dated 10.09.2024 of the Office of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 12Aand 80Gof the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the very outset, it appears from the from 36 that the present appeals have been filed after a delay of about

ITA No.132&133/RAN/2026 Assessment Year- 2025-26 482 days. The assessee has filed a petition for condo

The order continues below.

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