OXYGEN A MOVEMENT EDUCATIONAL TRUST,PATNA vs. INCOME TAX OFFICER, EXEMPTION, PATNA

ITA 425/PAT/2026Status: DisposedITAT Patna24 September 2026AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and remitted the issue back to the CIT(A) to adjudicate on the merits of the case after providing a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee, a registered trust, filed its return of income and was denied exemption under sections 11 and 12. The assessee filed an appeal before the CIT(A) with a significant delay, which was not condoned, leading to the dismissal of the appeal without considering the merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 143(1),Section 250,Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 22.09.2026Pronounced: 24.09.2026

PER LAXMI PRASAD SAHU, AM: 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 learned Addl./Jt. Commissioner of Income-tax (Appeals)- 2, Hyderabad [hereinafter referred to as ‘the ld. JCIT(A)’], dated 28.02.2026 vide DIN No. ITBA/APL/S/250/2025-26/1086700022(1), wherein the ld. JCIT(A) has not condoned the delay of 263 days and dismissed the appeal of the assessee without going into the merits of the case.

2.

Briefly stated the facts of the case are that the assessee is a trust and registered u/s 12A of the Act and filed its return of income on 2 ITA No.425/Pat/2026/AY 2021-22 Oxygen A Movement Educational T

The order continues below.

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