HEALTH CARE FOUNDATION,KOZHIKODE vs. INCOME TAX OFFICER,EXEMPTION WARD ,KOZHIKODE, KOZHIKODE
Facts
The appellant, a charitable society registered under Section 12A, filed its return of income claiming exemption under Section 11. An appeal was filed before the CIT(A) against a CPC order, but it was delayed by 25 days. The CIT(A) refused to condone the delay and dismissed the appeal in limine.
Held
The Tribunal determined that the illness of the society's Secretary was a reasonable cause for the delay. Consequently, the Tribunal directed the CIT(A) to condone the 25-day delay and decide the appeal on its merits after providing a proper opportunity of hearing to the appellant.
Key Issues
Whether the CIT(A) was justified in refusing to condone the 25-day delay in filing the appeal, given that the appellant cited the Secretary's illness as a reasonable cause.
Sections Cited
12A, 11, 154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM ITA No. 813/Coch/2025 Assessment Year: 2021-22 Health Care Foundation .......... Appellant No. 8 Unnikulam P.O., Poonoor Kozhikode 673574 [PAN: AAATH8790C] vs. Income Tax Officer (Exemption), Kozhikode .......... Respondent Assessee by: Shri Somy Cheriyan, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 21.11.2025 O R D E R
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-2, Pune [CIT(A)] dated 29.08.2025 for Assessment Year (AY) 2021-22.
Brief facts of the case are that the appellant is charitable society registered u/s. 12A of the Income Tax Act, 1961 (the Act). The return of income for AY 2021-22 was filed on 14.03.2022 declaring 38,300/- after claiming exemption u/s. 11 of the Act. The said return of income was processed by the CPC vide order
2 ITA No. 813/Coch/2025 Health Care Foundation
12.01.2023 granting short credits for TDS. On receipt of the said intimation a petition u/s. 154 of the Act was made before the CPC and the same was disposed on 12.01.2023. Being aggrieved by the said order of the CPC appeal was filed before the CIT(A) with a delay of 25 days. The CIT(A) refused to condone the delay of 25 days and dismissed the appeal in limine on grounds of delay.
Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal.
At the outset, I find that the appellant had filed a detailed explanation outlining the reasons for the delay of 25 days in filing the appeal. It is submitted that the delay had occurred for the reason that the Secretary of the Society who was looking after the affairs of the trust was not well and was under medical treatment and also filed medical certificate in support of this. However, the CIT(A) had refused to condone the delay by holding that ignorance and laps cannot constitute reasonable cause for delay. The approach adopted by the CIT(A) is unreasonable. Illness of the Secretary, undoubtedly is a reasonable cause for the delay. Therefore, I direct the CIT(A) to condone the delay of 25 day and decide the issue in appeal on merits after affording opportunity of hearing to the appellant.
3 ITA No. 813/Coch/2025 Health Care Foundation 5. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes.
Order pronounced in the open court on 21st November, 2025.
Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 21st November, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File Assistant Registrar ITAT, Cochin
