SHRI NAVKAR ARADHANA BHAVAN TRUST,PANCHMAHAL vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 2447/AHD/2026Status: DisposedITAT Ahmedabad28 September 20264 pages

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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAHUL CHAUDHARY, JUDICIALMEMBER &SHRI GANGADHAR PANDA

Hearing: 05.08.2026Pronounced: 28.09.2026

PER GANGADHAR PANDA - ACCOUNTANTMEMBER:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “CIT(E)”), Ahmedabad dated 09.03.2026. Condonation of Delay

2.

At the outset, we note that there is a delay of 23 days in filing of this appeal. During the appellate proceeding before us, the Ld. Counsel of the assessee filed an Affidavit for condonation of delay stating that the delay was neither willful Shri NavkarAradhanBhavan Trustvs. CIT(E) Asst.Year –N.A. - 2– nor deliberate nor on account of any negligence on the part of the assessee. The delay in

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