MAHARAJ PRAHLAD SINGH CHARITABLE TRUST,JODHPUR vs. ITO WARD EXEMP JODHPUR, JODHPUR

ITA 1216/JODH/2025Status: DisposedITAT Jodhpur27 October 2026AY 2019-205 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 31 days in filing the appeals before it, adopting a liberal approach as laid down by the Hon'ble Supreme Court in Collector Of Land Acquisition versus Mrs. Katiji and others (1987) 167 ITR 471 (SC). The Tribunal found the explanation furnished by the assessee satisfactory, considering the facts and circumstances. Since the Learned CIT(A) had dismissed the appeals without adjudicating the grounds on merits, the ITAT, in the interest of justice, set aside the order of the Learned CIT(A) to the extent of the dismissal on account of delay. The matter was restored to the file of the Learned CIT(A) with a direction to admit the appeals and decide them on merits after providing the assessee a reasonable opportunity of being heard. The assessee was permitted to adduce necessary evidence and explanations. The Tribunal explicitly stated that it had not expressed any opinion on the merits of the grounds raised by the assessee, leaving all issues open for adjudication by the Learned CIT(A).

What were the facts?

The assessee, Maharaj Prahlad Singh Charitable Trust, filed appeals before the Income Tax Appellate Tribunal (ITAT) challenging orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for assessment years 2014-15, 2019-20, and 2023-24. The appeals before the ITAT were delayed by 31 days. The primary reason for the delay was attributed to an incorrect email ID in Form 35, leading to the assessee missing communication regarding the dismissal of their appeals by the CIT(A) on grounds of delay without adjudication on merits. The assessee also cited the COVID-19 pandemic and a bona fide belief that an intimation order was rectified as contributing factors for the delay in filing the appeal before the CIT(A).

What were the issues?

1. Whether the delay in filing the appeal before the Learned CIT(A) for assessment years 2014-15, 2019-20, and 2023-24 should be condoned, considering the reasons provided by the assessee, and if so, whether the matter should be restored to the Learned CIT(A) for adjudication on merits. Assessee's Contentions: The assessee argued that the delay was neither intentional nor deliberate and was caused by a reasonable and sufficient cause. They cited an incorrect email ID in Form 35, the busy schedule of their local counsel, the impact of the COVID-19 pandemic, and a bona fide belief that an intimation order was rectified. They relied on the Supreme Court's decision in Collector Of Land Acquisition versus Mrs. Katiji and others (1987) 167 ITR 471 (SC) for a liberal approach in condoning delays. The assessee prayed for the delay to be condoned and the matter to be restored to the CIT(A) for a decision on merits. Revenue's Contentions: The Learned DR relied upon the orders of the lower authorities. No serious objection was raised to restoring the matter to the file of the Learned CIT(A), subject to the Tribunal's decision on condonation of delay.

Which sections of the Income-tax Act were involved?

Section 35 (Form 35)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SMT ANNAPURNA GUPTA, HON’BLE & SHRI SUDHIR PAREEK, HON’BLE

For Appellant: Shri P.M. Chopra, Advocate & Shri R.S

For Respondent: Smt. Nidhi Nair, Addl. CIT-DR (Through

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SMT ANNAPURNA GUPTA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA Nos. 1215, 1216 & 1217/Jodh/2025 (Assessment Year – 2014-15, 2019-20 & 2023-24) Maharaj Prahlad Singh Ward Exemption Charitable Trust Jodhpur C/o CA R.S. Poonia, D-82-B, Siwad Area, Krishna Marg, Bapu Nagar, Jaipur - 302015 PAN No. AABTM 8272 H Assessee by Shri P.M. Chopra, Advocate & Shri R.S. Poonia, C.A. (Through V.C.) Revenue by Smt. Nidhi Nair, Addl. CIT-DR (Through V.C.) Date of Hearing 09 / 09 / 2026. Date of Pronouncement 27 / 10 / 2026. ORDER PER SUDHIR PAREEK, JUDICIAL MEMBER The aforetitled appeals have been preferred by the appellant against the order passed by Office of Commissioner of Income Tax Appeal, Addl/JCIT (A)-2 Pune [for the sake of convenience, hereinafter referred to as JCIT(A)].

At the outset, we noticed that the appeals before us delayed of 31 days and Learned CIT(A) was also dismissed on the ground that there was a delay in filing

2 ITA Nos. 1215, 1216 & 1217/Jodh/2025 Asst. Years: 2014-15, 2019-20 & 2023-24 the appeal and the delay was not condoned. The Learned JCIT(A), therefore, did not adjudicate the grounds of appeal on merits.

Regarding condonation of delay before us, it is submitted that the email ID mentioned in Form 35 for communication of notices is chopraassoc19@gmail.com and this email ID belongs to local counsel and in the month of September, he was busy in audit works and missed the email also, so were unaware about the ex parte dismissal of appeal. In order to ensure disposal of issue on merit, we condone the same.

3A. Before us, the Learned AR submitted that the delay in filing the appeal before the Ld. JCIT(A) was neither intentional nor deliberate and that the assessee had sufficient and reasonable cause for the delay. Also submitted that appellant informed his counsel that an intimation order was passed and assured for rectification in the same as it was a mistake of portal in proceedings of ITR. Further submitted that after some time during the year 2020, everyone was affected with the COVID 19 pandemic and thereafter, in the month of May 2025, appellant got informed regarding outstanding demand and no legal remedy avaied by him. It is submitted that they were in bona fide belief that it is rectified as earlier discussed with their counsel as aforesaid. It was also submitted that the

3 ITA Nos. 1215, 1216 & 1217/Jodh/2025 Asst. Years: 2014-15, 2019-20 & 2023-24 assessee was prevented by sufficient cause from filing the appeal within the prescribed period. The Ld. AR accordingly prayed that the delay be condoned and the matter be restored to the file of the Learned JCIT(A) for adjudication on merits.

Per Contra, the Learned DR relied upon the orders of the lower authorities. However, no serious objection was raised to restoring the matter to the file of the Ld. JCIT(A), subject to the decision of the Tribunal on the issue of condonation of delay.

Having considered the explanation furnished by the assessee and the facts and circumstances of the case, we are satisfied of the opinion that the matter should be disposed on its merits alone, adopting liberal approach as held by Hon’ble Supreme Court in the case Collector Of Land Acquisition versus Mrs. Katiji and others (1987) 167 ITR 471 (SC), accordingly, the delay in question is, therefore, condoned.

Since the appeal was dismissed by the Ld. JCIT(A) without adjudicating the issues raised by the assessee on merits, in the interest of justice, we deem it

4 ITA Nos. 1215, 1216 & 1217/Jodh/2025 Asst. Years: 2014-15, 2019-20 & 2023-24 appropriate to restore the matter to the file of the Ld. JCIT(A) for adjudication afresh on merits.

Accordingly, the order of the Ld. JCIT(A) is set aside to the extent of the dismissal of the appeal on account of delay, and the matter is restored to the file of the Ld. JCIT(A) with a direction to admit the appeal and decide the same on merits, after providing reasonable opportunity of being heard to the assessee. It shall be open to appellant to adduce such evidences and explanations as may be considered expedient. The appellant is cautioned to fully cooperate in the proceedings without demur.

Needless to say, we have not expressed any opinion on the merits of the grounds raised by the assessee, and all the issues are left open for adjudication by the Ld. JCIT(A) in accordance with law.

10.

In the result, the all appeals of the assessee allowed for statistical purposes as indicated above. Order pronounced in Open Court on 27/10/2026

Sd/- Sd/- (ANNAPURNA GUPTA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27/10/ 2026.

5 ITA Nos. 1215, 1216 & 1217/Jodh/2025 Asst. Years: 2014-15, 2019-20 & 2023-24 Nimisha, Sr. PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

BY ORDER, NIMISHA Digitally signed by NIMISHA ARORA ARORA Date: 2026.10.28 11:05:51 +05'30' SR. PRIVATE SECRETARY ITAT JODHPUR BENCH

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