Janaki Thangam Educational Trust vs. The Income Tax Officer

PDF · subscribers
TCA/178/2025HC Madras22 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court observed that the issue regarding the delay in filing the appeal, in light of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, was being raised for the first time before the High Court. The Court noted that the ITAT had only remanded the matter to the Commissioner of Income Tax (Appeals). Consequently, the High Court left it open for the appellant to raise all available submissions under law before the CIT(A). The Court found no case made out for admission of the appeal. The appeal was dismissed, and no order as to costs was made.

What were the facts?

The appellant, Janaki Thangam Educational Trust, filed an appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal (ITAT), Chennai. The ITAT's order, dated 9.4.2025, in ITA No.430/Chny/2025, had remanded the matter to the Commissioner of Income Tax (Appeals). The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent was the Income Tax Officer, Exemptions Ward (3), Chennai. The High Court noted that the issue of delay in filing the appeal, in view of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, was being raised for the first time before the High Court.

What were the issues?

1. Whether there was any delay in filing the appeal before the ITAT, considering the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020? (Question of law) Assessee's Contention: The learned counsel for the appellant submitted that, as a matter of law, there was no delay in filing the appeal due to the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The appellant relied on this Act to argue that any delay should be condoned or was non-existent. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the delay in filing the appeal before the ITAT. However, the fact that the ITAT had remanded the matter suggests that procedural aspects, potentially including delay, might have been considered or were not a bar to the remand.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.178 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.09.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.178 of 2025 Janaki Thangam Educational Trust Plot No.9, Santhanasrinivasa Perumal Koil Street, TNHB Special Scheme, Mogappair West, Chennai – 600037. Appellant Vs The Income Tax Officer Exemptions Ward (3), Chennai. Respondent PRAYER

: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “B” Bench, Chennai dated 9.4.2025 in ITA No.430/Chny/2025. For Appellant: Mrs.G Vardini Karthik For Respondent: Mr.J.Narayanasamy Senior Standing Counsel ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/09/2025 06:52:21 pm ) T.C.A.No.178 of 2025 JUDGMENT (Delivered by the Hon'ble Chief Justice) We find that assailing the order of the Income Tax Appellate Tribunal, this appeal has been filed proposing several questions of law. 2. During the course of argument, learned counsel for the appellant would submit that, as a matter of law, there was no delay in filing appeal in view of the provisions contained in the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. 3. We find that the issue is now being raised for the first time before this court. The ITAT only remanded the matter to the Commissioner of Income Tax (Appeals). We leave it open for the appellant to raise all submissions as available under law before the CIT(A). No case is made out for admission. ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/09/2025 06:52:21 pm ) T.C.A.No.178 of 2025 The tax case appeal is dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J)

22.09.2025 Index : Yes/No Neutral Citation : Yes/No sasi To: 1. The Assistant Registrar Income Tax Appellate Tribunal Madras. 2. The Commissioner of Income Tax, Appeal Addl/JCIT(A)-7, Mumbai 3. The Income Tax Officer, Exemptions Ward (3), Chennai. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/09/2025 06:52:21 pm ) T.C.A.No.178 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (sasi)

T.C.A.No.178 of 2025

22.09.2025 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/09/2025 06:52:21 pm )

Recent GST High Court judgments

Search GST case law →