SIR SYED EDUCATIONAL SOCIETY,BADAUN vs. CIT EXEMPTION, LUCKNOW,

Facts

The assessee filed two appeals for assessment years 2024-25 against separate orders dated 25/09/2024. The Income Tax Appellate Tribunal's Registry informed the assessee that the appeals were time-barred.

Held

The Tribunal held that since the appeals were time-barred and the assessee had not filed any application for condonation of delay, the appeals were dismissed.

Key Issues

Whether the appeals filed by the assessee are dismissible on the ground of being time-barred, especially when no condonation application was filed.