CHANAKYA EDUCATIONAL CHARITABLE TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BBN,
Facts
The assessee, a charitable trust, filed an appeal against the order of the CIT(A) for AY 2018-19. The appeal was dismissed by the CIT(A) due to delay in filing, without condoning it. The assessee claimed that the delay was due to incorrect advice from their tax consultant regarding filing ITR and unawareness of e-proceedings.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A) considering the facts and circumstances and the interest of justice. The issue was restored to the file of the CIT(A) for fresh adjudication after allowing a due opportunity of hearing to the assessee.
Key Issues
Whether the CIT(A) erred in dismissing the appeal in limine without condoning the delay in filing the appeal.
Sections Cited
2(15), 147, 144, 69
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI DUVVURU RL REDDY(KZ) & SHRI RAJESH KUMAR
आदेश / O R D E R Per Duvvuru RL Reddy, Vice President (KZ) This is an appeal filed by the assessee against the order dated 22.9.2025 passed by ld CIT(A), NFAC, Delhi in Appeal No.NFAC/2017- 18/10295121 for the assessment year 2018-19. 2. The sole grievance raised in the grounds of appeal is that the ld CIT(A) erred in dismissing the appeal of the assessee in limine without condoning the delay in filing the appeal. 3. We have heard the rival submissions and perused the record of the case. On perusal of the order of ld CIT(A) shows that the ld CIT(A) has not condoned the delay in filing of appeal but the order is silent how many days of delay. The assessee, herein, is a charitable trust imparting
2 आयकर अपील सं/ITA No.647/CT K/2025 (�नधा�रण वष� / Assessment Year : 2018-19) education to poor students. The objects of the assessee trust are charitable in nature within the meaning of section 2(15) of the Act. It was claimed that as during the year under consideration, the total business loss was Rs.1,19,653/-, which was below the taxable the limit, the assessee was wrongly advised by the tax consultant not to file an ITR. Furthermore, as the assessee was not aware of the e-proceedings in the income tax portal and the tax consultant failed to intimate the assessee about the order passed by the AO u/s.147/144 of the Act, there was delay in filing the appeal before the ld CIT(A). It is also noticed that the entire bank deposit has been treated as unexplained income under section 69 of the Act and the real fact could have been ascertained only after giving opportunity to the assessee to represent the case on merit. However, without doing so, the ld CIT(A) has mainly dismissed due to delay in filing of the appeal. Considering the facts and circumstances and in the interest of justice, we condone the delay in filing the appeal before the ld CIT(A) and restore the issue back to his file for fresh adjudication after allowing due opportunity of hearing to the assessee. 4. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/12/2025.
Sd/- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) ACCOUNTANT MEMBER VICE PRESIDENT
�दनांक Dated 23/12/2025
3 आयकर अपील सं/ITA No.647/CT K/2025 (�नधा�रण वष� / Assessment Year : 2018-19) b.k.Parida , Sr.P.S.(OS) आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Chanakya Educational Charitable Trust,Plot No.126/A, Sahid Nagar, Bhubaneswar. 2. The respondent: Income Tax Officer, Exemption Ward, BBN, Bhubaneswar. आयकर आयु�(अपील) / The CIT(A), NFAC 3. आयकर आयु�त / CIT 4. 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER,
(Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack
