TULU KOOTA AIROLI,MUMBAI vs. ITO-EXMP WARD 2(4), MUMBAI

ITA 5791/MUM/2025Status: DisposedITAT Mumbai17 March 2026AY 2018-196 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the substantial delay in filing the first appeal, holding that the expression "sufficient cause" should be interpreted liberally and with a justice-oriented approach. The matter was remitted back to the CIT(A) for a fresh adjudication on merits, including the consideration of Form 10B.

What were the facts?

The assessee, a charitable trust, filed its return of income for AY 2018-19. The CPC processed the return under section 143(1) denying exemption due to a delay in filing Form 10B. The assessee's appeal to the CIT(A) was dismissed due to a significant delay of 1977 days without adjudicating the merits.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) was justifiable under "sufficient cause" and whether the exemption claim under Sections 11 and 12 should be considered on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11,Section 12,Section 249(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH

Before: SHRI PAWAN SINGH & SHRI GIRISH AGRAWAL

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of Addl./JCIT (A)-1, Surat, vide order no. ITBA/APL/S/250/2025-26/1079008122(1), dated 29.07.2025, passed against the intimation issued by CPC, Bengaluru, u/s.143(1) of the Income-tax Act (hereinafter referred to as the "Act"), dated 26.09.2019, for Assessment Year 2018-19. 2. Grounds taken by assessee are reproduced as under:

1.

The Ld. Addl/JCIT(A) erred in dismissing the appeal by rejecting the request made for condonation in delay in filing of appeal. That the delay was owing to genuine reasons and the dismissal

The order continues below.

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