THE BOMBAY HINDU BURNING AND BURIAL GROUNDS COMMITTEE,MUMBAI vs. ITO EXE WARD 2(4), MUMBAI

ITA 9324/MUM/2025Status: DisposedITAT Mumbai11 March 2026AY 2018-19Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)5 pages
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What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal before the CIT(A) was condonable due to inadvertence and the prevailing COVID-19 pandemic, which was further extended by Supreme Court orders. The Tribunal accepted the assessee's plea of inadvertence and restored the matter to the Assessing Officer.

What were the facts?

The assessee, a charitable trust, inadvertently selected Section 10(23C) instead of 12AA while filing its return for AY 2018-19. This led to the disallowance of expenses amounting to Rs. 35,49,591/- by the CPC. The assessee's rectification applications were rejected, and its subsequent appeal to the CIT(A) was dismissed as time-barred.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable due to inadvertence and pandemic-related extensions, and whether the disallowance of expenses due to incorrect section selection is valid.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(1)(a),Section 10(23C),Section 12A,Section 12AA,Section 12AB,Section 154,Section 11,Section 12,Section 254(1)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & Mumbai – 400002. [PAN No. AAATT4942L] Appellant / assessee Respondent / Revenue Assessee by Shri Navin Gandhi Revenue by Shri Ujjwal Kumar – SR. DR Date of hearing 09.03.2026 Date of pronouncement 11.03.2026 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals), ADDL/JCIT (A), Varanasi (in short, the ld. CIT(A)) dated 31/10/2025 for the Assessment Year (AY) 2018-19.The assessee has raised following grounds of appeal:

“1. Ground No 1 The Hon'ble CIT(A) NFAC, has erred in rejecting the petition for condonation of delay & Dismissing the appeal as time barred without taking into consideration the extension of time allowed by The Taxation & Other Laws (Relaxation & Amendment of Certain Provisions) Act 2020 upto 31-05-2021 & ignoring the fact that the appeal was fil

The order continues below.

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