PRERANA FOUNDATION,BENGALURU vs. ITO, EXEMPTIONS WARD 2,BLR, BENGALURU

At the outset, we observe that this appeal is time barred by 357 days for which the Assessee has filed condonation petition dated 8.8.2025, which is supported by an duly sworn affidavit stating that due to sad demise of erstwhile Ld. Chartered Accountant who was dealing in tax matter of the Assessee, the impugned order was not known to the Assessee but the same came to the knowledge of the Assessee in the month of April, 2025 only and therefore the Assessee immediately engaged a new Chartered Accountant, who contacted the latest Advocate for filing of the appeal before the Tribunal. The delay occurred is neither intentional nor malafide but due to the above circumstances beyond the control of the Assessee and therefore it is prayed that the delay in filing the appeal may be condoned. On the contrary, the Ld. DR refuted the claim of the Assessee. We after considering the condonation petition and submissions of the parties, are convinced that the Assessee was prevented by sufficient cause for not filing the appeal within the due date, as the delay has been occurred due to demise of the erstwhile Ld. Chartered Accountant, who was dealing with the tax matter of the Assessee and therefore, we deem it appropriate to condone the delay of 357 days. Thus the delay is condoned and the appeal is admitted for adjudication.

Coming to the merits of the case, we observe that the despite of affording various opportunities by the Ld. Commissioner, the Assessee made no compliance and therefore the Ld. Commissioner in the constrained circumstances decided the appeal in limine but without touching upon the merits of the case, filed against the assessment order dated 27.12.2019 u/s 144 of the Act, by which the taxable income of the Assessee was determined to the tune of Rs.32,54,681/- by denying the exemption claimed u/s 11 & 12 of the Act.