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

ITA 694/LKW/2024Status: DisposedITAT Lucknow28 November 2025AY 2024-2025Bench: SHRI KUL BHARAT (Vice President), SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

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

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

(Order pronounced in the open court on 28/11/2024)

Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated:28/11/2024 *Singh Copy of the order forwarded to :

1. 1. The Appellant 2. The Respondent.

3. Concerned CIT 4. D.R., I.T.A.T.,

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