SHRI GOVIND GURU UNIVERSITY,GODHRA vs. THE DY.CIT, CIRCLE-2, EXEMPTION, AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “A” BENCH
Before: DR. BRR Kumar, Vice President
And Shri T. R. Senthil Kumar, Judicial Member
Shri Govind Guru
University
Vinzol, Kankanpur,
Godhara,
Godhara-388713
Gujarat
PAN: AAAJS5763J
(Appellant)
Vs
The Dy.CIT,
Circle-2, Exemption,
Ahmedabad
(Respondent)
Assessee Represented: Adjournment Application filed
Revenue Represented: Shri Alpesh Parmar, CIT-DR
Date of hearing
: 02-06-2025
Date of pronouncement : 04-06-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 24.02.2025 passed by the Additional Commissioner of Income Tax, Udaipur refusing to condone the delay of more than two years in filing the above appeal as against the intimation passed u/s. 143(1) of the I.T. Act (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2021-22. ITA No: 610/Ahd/2025
Assessment Year: 2021-22
I.T.A No. 610/Ahd/2025 A.Y. 2021-22 Page No Shri Govind Guru University vs. DCIT
2
2. Brief facts of the case is that the assessee is a University established and controlled by Government of Gujarat. For the Asst.
Year 2021-22, assessee filed its Return of Income declaring Nil income. The return was processed u/s. 143(1) of the Income Tax
Act, 1961 wherein the claim of exemption u/s. 10(23C)(iiiab) was denied to the assessee and treated the income taxable in the hands of the assessee. Assessee has not filed an appeal against the intimation. However when recovery proceedings were initiated, the assessee filed an appeal against the intimation with the delay of more than two years. The assessee claimed that the University is coordinating with 286 colleges affiliated with it and its office was shifted to a new place at a small village wherein postal delivers remaining undelivered. Further the email addresses and mobile numbers of earlier officers were not changed in the Income Tax
Portal, the same were changed on 14-02-2025. The staff of the University were only five persons which include Vice Chancellor,