SAU. ANANDIBAI HIRACHAND SHAH PHALTANKAR TRUST,PUNE, MAHARASHTRA vs. EXEMPTION WARD1(1), INCOME TAX OFFICER, PUNE, MAHARASHTRA

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “SMC”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER

आयकर अपील सं. / ITA No.1540/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year : 2012-13

Sau.
Anandibai
Hirachand
Shah Phaltankar Trust,
Sinhgad
Road,
Manikbaug,
Anandnagar, Pune- 411051. PAN : AAITS8972K
Vs. ITO
(Exemptions),
Ward-1, Pune.
Appellant

Respondent

आदेश / ORDER

PER MANISH BORAD, AM:

This appeal filed at the instance of assessee is directed against the order of Ld. Addl./JCIT(A)-7, Kolkata [‘Ld. CIT(A)’] dated
19.06.2025 pertaining to A.Y. 2012-13. 2. When the case called for none appeared on behalf of the assessee. However, on perusal of the grounds of appeal and the impugned order, I note that there is delay of 742 days in filing of the appeal before Ld. CIT(A) which was on account of Covid-19
Assessee by : None
Revenue by : Shri Deepak Kumar Kedia

Date of hearing
: 10.07.2025
Date of pronouncement : 10.07.2025
2
Pandemic restriction but Ld. CIT(A) failed to condone. Ld. DR has no objection if the matter is restored to the file of Ld. CIT(A).
3. I have heard Ld. DR and perused the records placed before me. The assessee which is a charitable trust has been assessed u/s 144 of the Act vide order dated 23.11.2019 for A.Y. 2012-13. The appeal before Ld. CIT(A) has been filed on 03.01.2022. Admittedly, there is delay in filing of appeal before Ld. CIT(A).
However, the major portion of delay approx 22 months i.e. from 20.03.2020 to 03.01.2022 deserves to be excluded in view of the judgement of Hon’ble Apex Court in the case of Cognizance for Extension of Limitation, In re (2022) 441 ITR 722 dated
10.01.2022. I am therefore of the considered view that Ld. CIT(A) ought to have taken a liberal and sympathetic view and condoned the delay in filing of the appeal. Considering the facts and circumstances of the case, I find merit in the grounds of appeal raised by the assessee and hereby condone the delay in filing of the appeal before Ld. CIT(A) and direct the Ld. CIT(A) to deal with the merits of the case raised by the assessee in the grounds of appeal mentioned in Form No.35 and decide in accordance with law as contemplated in section 250(6) of the Act. Needless to mention that 3
proper opportunity of hearing should be granted to the assessee.
Grounds of appeal raised by the assessee in the instant appeal are allowed for statistical purposes.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 10th day of July, 2025. (MANISH BORAD)
ACCOUNTANT MEMBER

पुणे / Pune; ᳰदनांक / Dated : 10th July, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The Addl./JCIT(A)-7, Kolkata.
4. The Pr. CIT/CIT concerned.
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच,
पुणे / DR, ITAT, “SMC” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.