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Facts
The assessee, a charitable trust, filed an appeal with a delay of 21 days. The delay was attributed to the change of counsel and health issues of the trust's chairman. The CIT(A) had dismissed the appeal due to a 700-day delay without sufficient cause.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A), considering the assessee is a charitable trust. The order of the CIT(A) was set aside, and the issue was remitted back to the CIT(A) to decide the appeal afresh on merits after hearing the assessee.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned for a charitable trust and if the appeal should be decided on merits.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘SMC’ BENCH : BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of Ld.Addl/JCIT(A)-5, Mumbai dated 08/01/2025 in respect of the A.Y. 2021- 22.
This appeal was filed by the assessee with a delay of 21 days. The assessee filed an application to condone the said delay. In the said application, the assessee furnished the reason that the appointment of a
The Ld.DR also filed a copy of the order of the Coordinate Bench of this Tribunal in and prayed that the assessee is not having any case on merits and prayed to dismiss the appeal.
We have considered the said submissions and the application to condone the said delay and in the interest of justice, we are condoning the said delay and proceeded to take up the appeal.
We find from the order of the Ld.CIT(A) that the appeal was not decided on merits but dismissed for the reason that there is a delay of 700 days for which no sufficient cause was shown by the assessee. Before us, the Ld.AR filed an affidavit explaining the reasons for the said delay caused before the Ld.CIT(A). In the said affidavit, the assessee submitted that the Chairman of the trust is aged about 74 years and he is not conversant with the provisions of the Income Tax Act and the procedure to file an appeal before this Tribunal and therefore based on the incorrect advice given by the consultant, the appeal was not filed in time before the Ld.CIT(A). The assessee also submitted that the Chairman is also having health issues and therefore he was not able to attend the trust work.
We have considered the said submissions made by the assessee as well as the additional affidavit filed by the assessee before us and after considering that the assessee is a charitable trust registered under the provisions of the Income Tax Act, we deem it fit that the issue has to be decided on merits instead of curtailing the assessee by dismissing the appeal on the ground of limitation. We, therefore, set aside the order of the Ld.CIT(A) by condoning the delay in filing the appeal before the Ld.CIT(A) and remitted this issue to the file of Ld.CIT(A) to decide the issue afresh and on merits and in accordance with law after hearing the assessee.
7. We are giving this concession to the assessee on terms that assessee should pay a sum of Rs. 10,000/- to the income tax department by way of cost and produce the receipt before the Ld.CIT(A) at the time of hearing the appeal.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28th August, 2025.