SHREE VANKAL AMBE MATA SEWASHRAM TRUST,JALORE vs. CIT EXEMPTION JAIPUR, JAIPUR

ITA 857/JODH/2025Status: DisposedITAT Jodhpur27 October 20263 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the significant delay of 1042 days in filing the appeal. The assessee had filed an application for condonation of delay, supported by an affidavit, and argued that the delay was not intentional and that sufficient cause existed. The Tribunal, after considering the submissions, decided to set aside the impugned order. The matter was restored to the file of the learned CIT(E) with a specific direction to examine the issue afresh. This examination was to be conducted after considering the submissions and evidence furnished by the assessee and after affording the assessee a reasonable opportunity of being heard. The assessee was also directed to cooperate with the assessment proceedings and furnish all relevant details. The appeal was allowed for statistical purposes, indicating that the procedural defect (delay) led to a remand for fresh consideration on merits.

What were the facts?

The assessee, Shree Vankal Ambe Mata Sewashram Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, against an order dated 24th September 2022 passed by the Commissioner of Income Tax (Exemption), Jaipur. The appeal was filed with a significant delay of 1042 days. The assessee submitted an application seeking condonation of this delay, supported by an affidavit, explaining the reasons for the late filing. The assessee's representative argued that the delay was not intentional and that there was sufficient cause. The Departmental Representative relied on the orders of the lower authorities. The ITAT noted the delay and the assessee's explanation.

What were the issues?

1. Whether the delay of 1042 days in filing the appeal before the Tribunal should be condoned, considering the reasons provided by the assessee. The assessee argued that the delay was neither intentional nor deliberate and that they had sufficient cause for the delay, praying for the appeal to be admitted on merits. The revenue, represented by the learned Departmental Representative, relied upon the orders of the lower authorities, implying a contention against condonation of delay or acceptance of the appeal on merits without addressing the delay specifically. The Tribunal was therefore required to decide whether to accept the assessee's explanation for the delay and proceed with the adjudication of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR

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

For Appellant: Shri R.S. Poonia, C.A. (Physically), Ms. Alka Gautam, CIT-DR

INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BENCH: DB

BEFORE SMT ANNAPURNA GUPTA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA 857/JODH/2025 Assessment Year : NA) SHREE VANKAL AMBE MATA CIT EXEMPTION JAIPUR SEWASHRAM TRUST 3 RD FLOOR, KAILASH TOWER, C/O CA R.S POONIA, D-82-B, SIWAD TONK ROAD, JAIPUR Vs. AREA, KRISHNA MARG, BAPU JAIPUR-302015, RAJASTHAN NAGAR, JAIPUR, JAIPUR-302015, RAJASTHAN Appellant Respondent

Permanent Account Number of Assessee: ABATS 7778 N

Appellant represented by: Shri R.S. Poonia, C.A. (Physically) Ms. Alka Gautam, CIT-DR Respondent represented by: (Virtually) Date of conclusion of hearing: 16 / 09 / 2026 Date of pronouncement: 27 / 10 / 2026 ORDER PER SUDHIR PAREEK, JUDICIAL MEMBER The instant appeal has been preferred by the appellant against the order dated 24th September 2022 passed by Commissioner of Income Tax Exemption, Jaipur [for the sake of convenience, hereinafter referred to as CIT(E)].

2 ITA 857/JODH/2025 Asst. Year: NA 2. At the outset, it is noticed that the present appeal has been filed with a delay of 1042 days. 3. The assessee has filed an application seeking condonation of delay, duly supported by an affidavit, explaining the reasons which resulted in the delay in filing the appeal before the Tribunal. 4. The learned Authorized Representative submitted that the delay was neither intentional nor deliberate and that the assessee has sufficient cause for the delay. It was accordingly prayed that the delay may kindly be condoned and the appeal may be admitted for adjudication on merits. 5. The learned Departmental Representative, on the other hand, relied upon the orders of the lower authorities. 6. Accordingly, the impugned order is set aside to the extent challenged before us and the matter is restored to the file of the learned CIT(E) with a direction to examine the issue afresh, after considering the submissions and evidences furnished by the assessee and after affording reasonable opportunity of being heard to the assessee. 7. The assessee is directed to cooperate with the assessment proceedings and furnish all relevant details/evidences as may be called for by the CIT(E)

3 ITA 857/JODH/2025 Asst. Year: NA 8. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in Open Court on 27/10/2026

Sd/- Sd/- (ANNAPURNA GUPTA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27/10 / 2026. 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 10:44:10 +05'30' Sr. Private Secretary ITAT Jodhpur Bench

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