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

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

What did the Tribunal hold?

The Tribunal observed that the assessee had not filed the appeal within the specific date before the ld. JCIT(A). However, considering the reasons stated by the assessee, the Tribunal condoned the delay for filing the appeal before the ld. JCIT(A). The Tribunal noted that the ld. JCIT(A) had dismissed the appeal for not condoning the delay without deciding the issue on merits. In the interests of justice and considering the arguments advanced, the Tribunal remitted the issue back to the file of the ld. JCIT(A) for adjudication on merits. The assessee was directed to substantiate its case with cogent documents and avoid unnecessary adjournments. The principle established is that when an appeal is dismissed solely on the ground of delay without considering the merits, and sufficient cause for delay is demonstrated, the matter should be remanded for a decision on merits.

What were the facts?

The assessee, Oxygen A Movement Educational Trust, filed its return of income for Assessment Year 2021-2022 on March 29, 2022. The return was processed under Section 143(1) of the Income Tax Act, 1961, on January 25, 2022. However, the benefit of exemption under Sections 11 and 12 was denied, treating gross receipts of Rs. 34,48,773/- as income, leading to a demand of Rs. 11,14,520/-. The assessee filed rectification applications on December 16, 2022, and February 6, 2023, with responses on March 25, 2023. Following a reminder for tax payment on September 1, 2023, the assessee filed an appeal before the Additional/Joint Commissioner of Income-tax (Appeals) - 2, Hyderabad, with a delay of 263 days. The ld. JCIT(A) dismissed the appeal without condoning the delay, thus not adjudicating on the merits.

What were the issues?

1. Whether the Tribunal has the power to condone the delay in filing the appeal before the ld. JCIT(A) under Section 249(3) of the Income Tax Act, 1961, when the assessee claims sufficient cause for not presenting it within the prescribed period. Assessee's Contention: The assessee argued that the ld. JCIT(A) should have admitted the appeal after the expiration of the period specified, as per Section 249(3), if satisfied that the appellant had sufficient cause for not presenting it within that period. The assessee provided reasons for the delay before the ld. JCIT(A). Revenue's Contention: The judgment does not record any specific contentions made by the Revenue before the Tribunal regarding the delay or the merits of the case. The Revenue was represented by Shri Ravi Kant Chowdhary, Sr. DR.

Which sections of the Income-tax Act were involved?

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

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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