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

Facts

The assessee filed two appeals for assessment years 2024-25 against separate impugned orders. The Income Tax Appellate Tribunal's Registry communicated that the appeals were time-barred, and no application for condonation of delay was submitted.

Held

The Tribunal held that the appeals were dismissed as they were barred by limitation. However, the assessee was given liberty to approach the Tribunal for restoration if the defect causing the delay was rectified.

Key Issues

Whether the appeals filed by the assessee are time-barred, and if so, whether they should be dismissed.