LINTAS EMPLOYEES RECREATION TRUST ,MUMBAI vs. ITO WARD 25(2)(1), MUMBAI

ITA 3747/MUM/2025Status: DisposedITAT Mumbai31 July 2025AY 2021-22Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 390 days, finding the reasons provided by the assessee to be genuine and bonafide, similar to previous cases involving associate trusts. The CIT(A) was directed to adjudicate the appeal on its merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 390-day delay in filing. The assessee cited the ill health of their administrator and technical issues with the income tax portal as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned based on the reasons provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

[ Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the order, dated 13/03/2025, passed by the Additional/Joint Commissioner of Income Tax (Appeals) – 3, Ahmedabad [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had dismissed the appeal against the Intimation Order, dated 28/12/2022, passed under Section 143(1) of the Act for the Assessment Year 2021-2022. 2. The Assessee has raised following grounds of appeal : On the facts and circumstance of the case an

The order continues below.

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