SHREE COIMBATORE GUJARAT SAMAJ,COIMBATORE vs DCIT (EXEMPTION) COIMBATORE, COIMBATORE

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ ।
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Jagadish, Accountant Member

आयकर अपील सं./I.T.A. No.2210/Chny/2024
िनधाŊरण वषŊ/Assessment Year: 2016-17

Shree Coimbatore Gujarati Samaj,
662, Mettupalayam Road, RS Puram,
Coimbatore South, RS Puram East,
S.O., Coimbatore 641 002. [PAN:AAJTS1201L]
Vs. The Deputy Commissioner of Income Tax (Exemption),
Coimbatore.

(अपीलाथŎ/Appellant)

(ŮȑथŎ/Respondent)

अपीलाथŎ की ओर से / Appellant by :
Shri Varun Ranganathan, Advocate for Shri K. Ravi, Advocate
ŮȑथŎ की ओर से/Respondent by :
Shri K. Rohan Raj, Addl. CIT
सुनवाई की तारीख/ Date of hearing :
03.12.2024
घोषणा की तारीख /Date of Pronouncement
:
26.02.2025

आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 25.06.2024 passed by the Addl/JCIT(A)-2, Surat for the assessment year 2016-17. 2. At the outset, the ld. AR Shri Varun Ranganathan, Advocate requested to first take up ground No. 4 for adjudication, but, however, on perusal of grounds No. 5 & 6 of appeal memo, with the consent of both
आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई

I.T.A. No.2210/Chny/24
2
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ ।
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Jagadish, Accountant Member

आयकर अपील सं./I.T.A. No.2210/Chny/2024
िनधाŊरण वषŊ/Assessment Year: 2016-17

Shree Coimbatore Gujarati Samaj,
662, Mettupalayam Road, RS Puram,
Coimbatore South, RS Puram East,
S.O., Coimbatore 641 002. [PAN:AAJTS1201L]

Vs. The Deputy Commissioner of Income Tax (Exemption),
Coimbatore.

(अपीलाथŎ/Appellant)

(ŮȑथŎ/Respondent)

आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

I.T.A. No.2210/Chny/24
3
the parties, we deem it proper to decide ground No. 5 & 6 first and the same are reproduced herein below:
“5. The Additional /Joint Commissioner of Income Tax (Appeals)-2, Surat erred in computing the period of delay in filing of appeal as 2250 and odd days instead of 1520 days without considering the direction of the Hon’ble
Supreme Court in the case of Cognizance for Extension of Limitation, In re
[2022] 441 ITR 722 (SC).

The Additional /Joint Commissioner of Income Tax (Appeals)-2, Surat erred in not considering that the delay in filing the appeal was beyond the control of the appellant and that the appellant should not be made to suffer due to the fault of the Chartered Accountant.

The ld. AR Shri Varun Ranganathan, Advocate submits that there is a delay of only 1520 days in filing the appeal before the First Appellate Authority excluding the period between 15.03.2020 and 28.02.2022. He argued that the said delay was explained in detail in the accompanying affidavit and referred to para 6 to 8 of the said affidavit. He submits that there was a dispute between the Members of the Samaj and erstwhile office bearers in conducting elections for office of the Samaj between 19.03.2018 to 27.01.2022. He argued that the erstwhile office bearer did not disclose anything about the order passed by the CPC. There was no Annual General Meeting conducted from September, 2019 to 2021 and the said dispute for elections got resolved only when the

SHREE COIMBATORE GUJARAT SAMAJ,COIMBATORE vs. DCIT (EXEMPTION) COIMBATORE, COIMBATORE