SANMARGADARSI TRUST,COIMBATORE, TAMIL NADU vs. DCIT EXEMTIONS, COIMBATORE, TAMIL NADU

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ITA 3324/CHNY/2025Status: DisposedITAT Chennai03 March 2026AY 2012-2013Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), MS. PADMAVATHY.S (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee's petition under section 154 was filed to request the issue of an intimation under section 143(1), which is outside the scope of section 154. Furthermore, the assessee acknowledged receipt of the intimation in 2017 but filed the appeal before the FAA in 2025, failing to provide a sufficient cause for the considerable delay.

What were the facts?

The assessee, a charitable trust, filed its return of income for AY 2012-13 declaring Nil income. The return was processed under section 143(1) of the Act, denying exemption under section 11. The assessee appealed to the FAA against this intimation, but the appeal was dismissed in limine due to delay.

What were the issues?

Whether the FAA was justified in dismissing the appeal in limine without condoning the delay, considering the facts and circumstances presented by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250,Section 11,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & MS. PADMAVATHY.S

Hearing: 23.02.2026Pronounced: 03.03.2026

आदेश / O R D E R

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals), Addl./JCIT(A)-11, Mumbai (in short "FAA") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 03.10.2025 for Assessment Year (AY) 2012-13.

2.

The assessee is a charitable trust. The assessee filed the return of income for AY 2012-13 on 21.08.2012 declaring Nil income. The return was processed u/s. 143(1) of the Act on 22.03.2014 denying the exemption u/s. 11 of the Act. The assessee filed an appeal before the FAA on 30.05.2025

3.

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the delay in filing the appeal before the FAA is for the reason that the intimation u/s. 143(1) of the Act was not received by the assessee and that the assessee has filed a rectification petition u/s. 154 of the Act which is yet to be disposed off. In this regard, our attention is drawn to the rectification petition filed by the assessee as extracted below:

Sanmargadarsi Trust :- 3 -:

4.

From the perusal of the above petition u/s.154, we notice that it is filed on 07.01.2015 submitting that the intimation u/s. 143(1) of the Act was not received. Accordingly, we see merit in the arguments of the Ld. DR that the plea raised in the petition filed by the assessee is outside the scope of the provision of Section 154 of the Act as the assessee has not brought out any mistake which is apparent on record and has merely requested for issue of intimation u/s.143(1). We further notice that the assessee has acknowledged the date of receipt of intimation u/s. 143(1) of the Act as 13.12.2017 and the assessee filed the appeal after receipt only on 30.05.2025. Even before us, the assessee did not bring any new material on record in support of the sufficient cause for the delay of 11 years 2 months and 8 days in filing the appeal before the FAA. Further in our considered view the appeal against 143(1) is a separate proceeding and the claim of the assessee that non processing of petition u/s. 154 of the Act as a reason for delay in filing the appeal before the FAA is not tenable. In view of this discussion and considering that there is no reasonable cause substantiated by the assessee before us, we are of the view that there is no infirmity in the order of the FAA in dismissing the appeal in limine.

5.

In the result, the appeal of the assessee is dismissed. Order pronounced on 03rd day of March, 2026 at Chennai.

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