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Facts
The assessee, Bethany Navajeevan Province, filed an appeal against the order of the CIT(E) dated 30.12.2019, which denied a deduction under Section 12AA of the Income Tax Act. There was a delay of 125 days in filing the appeal, which the assessee attributed to their Chartered Accountant's busy schedule.
Held
The Tribunal dismissed both the original and a duplicate appeal on the grounds of limitation. It held that the reasons provided by the assessee for the 125-day delay were too general and did not constitute a reasonable cause for condonation of delay, citing a previous High Court ruling.
Key Issues
Whether the reasons provided by the assessee for the 125-day delay in filing the appeal constituted sufficient cause for condonation of delay under the law.
Sections Cited
12AA
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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
Asst.Year 2017-2018 Bethany Navajeevan Province The Asst.Commissioner of Provincial Ashram, v. Income-tax, Nalanchira Post (Exemption) Trivandrum. Trivandrum – 695 015. PAN : AAATB7341M. (Appellant) (Respondent) Appellant by : Sri.P.V.Chacko, CA Respondent by : Smt.Leena Lal, Sr.AR Date of Pronouncement : 30.05.2025 Date of Hearing : 27.05.2025. O R D E R
Per Prakash Chand Yadav, JM :
The present appeals of the assessee arising from the order of the learned Commissioner of Income-tax (Exemption) [“CIT(E)” for short] dated 30.12.2019 and relates to the denial of deduction u/s.12AA of the Act.
At the outset, we observe that there is a delay of 125 days in the present appeal, for which the learned Counsel for the assessee has drawn attention to the Bench towards an affidavit filed in support of the prayer for condonation of delay. For the sake of convenience, we reproduce the contention of the assessee hereunder:-
-657/Coch/2023. Bethany Navajeevan Province. “The appellant had entrusted the filing of appeal with M/s.P.C.Chacko, Chartered Accountants, Ernakulam, and due to their busy work with filing of 10B of 12A institutions, they could prepare it only by the last week of the prescribed time limit i.e., on 14.09.2023.”
The learned DR strongly opposed the prayer of the assessee for condonation of delay.
After considering the rival submissions, perusal of the the reasons given by the assessee with respect to the delay in the filing of appeal are too general in nature and do not constitute reasonable cause . These types of reasons have been strongly criticized by the Hon’ble Bombay High Court in the case of Ornate Traders reported in 312 ITR 193(Bom). Further we cannot shut our eyes from the fact that assessee has not made any complaint against the chartered account for misleading him. Therefore, we hereby dismiss this appeal on the grounds of limitation itself.
In the result, both the appeals of the assessee are dismissed. Order pronounced on this 30th day of May, 2025.