PURBANCHAL CHARITABLE TRUST,KUTCH vs. INCOME TAX OFFICER, WARD-7(2)(1), AHMEDABAD, AHMEDABAD

The assessee has raised the following ground of appeal:

At the outset, the Ld. Counsel for the assessee submitted that during the appellate proceedings, the assessee had made submissions along with the relevant documents and information, and had also stated the reasons for the condonation of delay in filing the appeal. However, the Ld. CIT(A) dismissed the appeal of the assessee as not admitted. The Ld. CIT(A) is hereby directed to examine the reasons for the delay and thereafter adjudicate the issue on merits. Before us, the Ld. Counsel for the assessee prayed that, if granted an opportunity, due compliance would be made and all requisite details, clarifications, and explanations would be furnished to the Revenue authorities. Since the primary adjudication of the grounds of appeal has not been undertaken by the Ld. CIT(A), in the interest of justice, the matter is remanded to the Ld. CIT(A) for de novo adjudication. The assessee shall submit all relevant documents and comply with the notices issued by the Revenue authorities without seeking unnecessary adjournments.

In the result, the appeal filed by the assessee is allowed for statistical purposes. to 918/Ahd/2025 Purbanchal Charitable Trust Vs. ITO Asst. Years : (2017-18, 2018-19 &2021-22) - 3– & 918/Ahd/2025 for AYs 2018-19 & 2021-22.

The facts involved in these two appeals are identical to those in for A.Y. 2017-18, which we have decided in favour of the assessee for statistical purposes in the preceding paragraphs. Therefore, the decision taken in for A.Y. 2017-18 shall apply mutatis mutandis to ITA Nos. 917 & 918/Ahd/2025 for A.Ys. 2018-19 & 2021-22 as well. Accordingly, these two appeals of the assessee are also allowed for statistical purposes.

In the combined result, the appeals filed by the assessee are allowed for statistical purposes.