LALBAGH CHRISTIAN EDUCATIONAL SOCIETY,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

PER KUL BHARAT, VICE PRESIDENT.:

1. Because the CIT (A) has erred on facts and in law in dismissing the appeal of the assessee overlooking the issue of condonation of delay caused in filing Form No. 10B, such delay being condonable as per section 119(2)(b), petition for which is pending adjudication before the CIT(Exemptions), the order passed by the CIT(A) be set aside.

2. Because the CIT(A) has failed to appreciate that the delay in filing Form No. 10B was purely on account of the delay caused on account of the person preparing and filing of the Audit report / returns, the assessee being under a bonafide belief that the same would be done in time, was not justified in not appreciating the facts and circumstances of the case and dismissing the appeal in limine.

3. Because the CIT(A) has failed to appreciate that in the case of sister organization, namely, Lalbagh Methodist Church where the facts and circumstances being the same, the CIT(A) having allowed the appeal, copy of which order was filed in the submissions, should have considered the same and not have dismissed the appeal, in any case the order Passed by the CIT(A) is bad in law be set aside.

Page 2 of 3 4. Because without prejudice to the above grounds of appeal even if the Form No.10B, is deemed to have not been filed, yet the computation of income ought to be done as per the penal provisions wherein, the expenditure incurred in earning the income be deducted, as against levying tax on the entire gross receipts, the order is erroneous be set aside.”

2. In this case, the assessee has taken multiple grounds stating that the delay in filing Form No.10B is a condonable delay. In short, the prayer of the assessee is for setting aside the impugned order for re-consideration of the matter as the application seeking condonation of delay is pending before the Ld. CIT(E).

Order pronounced in the open Court on 10/07/2025.