What did the Tribunal hold?

The Tribunal condoned the 30-day delay in filing the appeal before the CIT(A), citing the Supreme Court's decision regarding the COVID-19 period. The matter was restored to the CIT(A) for fresh adjudication.

The assessee filed an appeal before the CIT(A) with a delay of 30 days. The CIT(A) rejected the appeal solely on the ground of this delay, without considering the COVID-19 pandemic period exemption granted by the Supreme Court.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) during the COVID-19 period should be condoned based on the Supreme Court's directive.

Child Welfare Society, Udaipur vs ITO | ITAT Jodhpur 2026

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Shrawan Gupta, Advocate

For Respondent: Shri Swapnil Parihar JCIT

Hearing: 27.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR

BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 711/Jodh/2025 (Assessment Year 2018-19) Child Welfare Society Income Tax Officer C/o Central Public Senior Ward-Exemption, Secondary School, New Udaipur Bhupalpura, Udaipur, 313001 PAN No. AAAAC1479L Assessee by Shri Shrawan Gupta, Advocate, (Virtually) Revenue by Shri Swapnil Parihar JCIT (Virtually) Date of Hearing 27.04.2026. Date of Pronouncement 29.04.2026.

ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the NFAC/CIT(A)] with respect to the assessment years 2018-19, wherein, the assessee has challenged rejection of appeal by the Ld. CIT(A) on account of delay of 30 days.

2 ITA No. 711/Jodh/2025 (Assessment Year 2018-19) 2. At the outset the Ld. AR for the assessee submitted that there was a short delay of 30 days in filing the appeal before the Ld. CIT(A) during the COVID period and that the said period of delay was covered under exempted period by the Apex Court in the judgment delivered in Suo Motu Writ Petition (Civil) No. 3 of 2020 exempting the period from March 15, 2020 to October 2, 2021 from being counted in limitation periods for filing appeals due to COVID outburst. The Ld. AR argued that the Ld. CIT(A) without distinguishing the judgment of Hon’ble Apex Court rejected the appeal merely holding the short delay of 30 days as unexplained. He prayed that short delay may be condoned and the appeal be restored to the Ld. CIT(A) for afresh adjudication.

The Ld. DR has no objection to the request of the Ld. AR in view of Apex Court’s judgment (supra).

Admittedly, there was short delay of 30 days in filing the appeal before the Ld. CIT(A) which is covered in the exempted COVID period in the light of the Hon’ble Apex Court’s judgment Suo Motu Writ Petition (Civil) No. 3 of 2020. Therefore, the delay of 30 days in filing the appeal before the CIT(A) is hereby condoned and matter is restored back to the Ld. CIT(A) to adjudicate the appeal of the assessee De Novo after

3 ITA No. 711/Jodh/2025 (Assessment Year 2018-19) granting sufficient opportunity of being heard and after considering the material available on record and submissions filed by the assessee, and may be filed in course of proceeding.

Accordingly, this appeal is restored back to the file of Ld. CIT(A) to adjudicate afresh in accordance with law. 6. In the result the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 29/04/2026 in the open court.

SD/- SD/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated : 29/04/2026. Pritesh Vaishnav PS True copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

BY ORDER,

CHILD WELFARE SOCIETY,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

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