PASCHIM RARHITIHAS O SANSKRITI CHARCHA KENDRA,BANKURA vs. ITO, WARD 2(1), EXEMP, , DURGAPUR

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ITA 942/KOL/2026Status: DisposedITAT Kolkata19 June 2026AY 2022-20235 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) as there was a reasonable cause. The matter was remitted back to the AO for a fresh decision after providing the assessee an opportunity to be heard and substantiate their claims.

What were the facts?

The assessee filed a belated appeal before the CIT(A) due to the omission/commission of their CA, who was responsible for handling tax matters. The CIT(A) refused to condone the delay of 235 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and should be condoned. The taxability of income under Section 115TD following the cancellation of registration.

Which sections of the Income-tax Act were involved?

Section 115TD,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

For Appellant: Shri Ankit Jalan, Adv
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 16.06.2026Pronounced: 19.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

ITA No. 942/KOL/2026 Assessment Year : 2022-2023

Paschim RarhItihas O Vs. Income Tax Officer, Sanskriti Charcha Kendra, Ward 2(1), Exmp, Lawgical Consultants 29D, Durgapur Bentick Street, Unit-A, B & C, Income Tax Office, 3rd Floor, Kolkata - 700001 Aayakar Bhawan, Ayakar [PAN: AAATP6934G] Bithi city Centre, Durgapur - 713216 APPELLANT RESPONDENT

Assessee by : Shri Ankit Jalan, Adv. Revenue by : Shri Sanjit Kumar Das, CIT-DR

Date of hearing : 16.06.2026 Date of Pronouncement : 19.06.2026

O R D E R This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 16.02.2026, DIN & order No. ITBA/NFAC/S/250/2025- 26/1086069559(1) on the following grounds of appeal:

2 ITA No. 942/KOL/2026 Paschim Rarhitihas O Sanskriti Charcha Kendra “1. For that the Ld. CIT(A) was not justified in not condoning delay in filing appeal before him though the assessee had shown reasonable cause for the delay. 2. For that on the facts and circumstances of the case, the Ld. CIT(A) was not justified in confirming the income assessed by the AO by applying the provisions of sec. 115TD 3. The appellant reserves its right to add to, to alter, to amend the grounds and to adduce paper and documents at the time of hearing.” 2. Briefly stated the facts of the case are that the assessee filed return of income on 29.10.2022 declaring total income of Rs. ‘Nil’. The case was selected for scrutiny under CASS. Accordingly, notice u/s 143(2) of the Act dated 28.06.2023 was issued and served upon by the assessee. During the course of assessment proceedings, the AO issued various notices , these notices were remained uncomplied and assessee complied final show cause notice admittedly on 25.01.2024. It was noted that the registration granted u/s 12A/12AB was cancelled by the competent authority. Therefore, the taxability of the aggregated income arise within the purview of section 115TD of the Act. Accordingly, the AO computed income u/s 115TD of the Act r.w.r 17CB to return of income of Rs. 37,02,957/- and assessment was completed on 24.02.2024.

3.

Aggrieved from the above order, the assessee filed appeal before the Ld. CIT(A) on 17.10.2024 with a delay and reason for delay in filing the appeal is mentioned in Form No. 35 at serial number 15 which is as under:

3 ITA No. 942/KOL/2026 Paschim Rarhitihas O Sanskriti Charcha Kendra “The appellant is a legal entity and exists for the purpose of public interest. It authorized his CA to look into the nitty gritty of income tax and to do what is required to be done by the Trust which has been made to suffer for his act of omission and or commission. Thus, it suffered from filing belated appeal for a period of 235 days which may kindly be condone for the ends of justice.” 4. The Ld. CIT(A) did not condone the delay of 235 days referring to the various judgments.

5.

Aggrieved from the above order, the assessee filed appeal before the ITAT.

6.

The Ld. Counsel reiterated the reasons given for delay in filing the appeal before the Ld. CIT(A) and further submitted that the assessee was not aware about the order passed by the AO, the case was taken care by the professional, who did not involve to the assessee and he requested that delay may be condoned.

7.

On the other hand, the Ld. DR relied on the order of lower authorities and submitted that the reasons given by the assessee for delay in filing of 235 days before the Ld. CIT(A) is casual reason and he objected for condoning the delay before the Ld. CIT(A).

8.

Considering the rival submissions and perusing the entire material available on record and orders of authorities below. I noted that registration of the assessee earlier granted was cancelled and income has been computed u/s 115TD r.w.r. 17CB of the Income Tax Rules, 1962 and even I also noted from the assessment order that the case was not

4 ITA No. 942/KOL/2026 Paschim Rarhitihas O Sanskriti Charcha Kendra represented properly by the assessee and assessee had given reason before the Ld. CIT(A) for delay in filling of the appeal. The assessee had reasonable cause for not filing appeal within the due date as specified in the provisions of the Act. Accordingly, I condone the delay for filing appeal before the Ld. CIT(A) and issue is remitting back to the file of AO for fresh decision as per law after giving a reasonable opportunity of being heard to the assessee and assessee is directed to substantiate its case with cogent documents in support of its claim and not seek unnecessary adjournments for early disposal of the case. In case of failure, no second leniency shall be granted to the assessee.

9.

In the result, appeal of the assessee is partly allowed for statistical purposes.

Order pronounced on 19.06.2026.

Sd/- (Laxmi Prasad Sahu) Accountant Member Dated: 19.06.2026 AK, Sr. P.S.

5 ITA No. 942/KOL/2026 Paschim Rarhitihas O Sanskriti Charcha Kendra Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//True copy// By order

Assistant Registrar, Kolkata Benches

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