SRI BAIDYANATH MEMORIAL TRUST,BHUBANESWAR vs. ITO EXEMPTION CIRCLE, BBSR, BHUBANESWAR

In reply, the Ld. Sr. DR vehemently supported the order of the Ld.CIT(A). It was the submission that there is no reason given for the condonation of delay. 4. We have considered the rival submissions. A perusal of para 5 of the order of the Ld. CIT(A) and most specifically at page 5, the Ld.CIT(A) has extracted the submissions of the assessee. The assesssee has submitted that “being aggrieved with such order and huge demand, the appellant, is in appeal for proper adjudication of the matter and as per the grounds of appeal submitted as follows and there being a delay around of eighty hundred twenty two days in filling of the appeal, an application requesting for condonation of delay is being submitted herewith along with an affidavit”. The Ld. CIT(A) has extracted the reasons for condonation of delay submitted by the assessee at pages 8 & 9 of his order, wherein the assessee has mentioned that the assessee intended to go by requesting for rectification what was not properly guided by its consultants, those who are carrying out in auditing. The secretary of the organization have also on his own tried to meet the local income tax officials, but lack of knowledge did not yield any result and the demand of the trust continued as such. Now, in respect of these claims of the assessee, the Ld. CIT(A) has considered the same and in para 6.14 has held that unless and until it is demonstrated that there was a sufficient cause that prevented the appellant from exercising its legal remedy, the delay cannot be condoned without there being compelling grounds as advocated by the Hon’ble Courts.

In the present case, the assessee is claiming that it did not get proper advice. However, it must be mentioned here that the assessee’s accounts have been audited in the earlier years. The assessments have also been completed in the earlier years. The assessee is in existence from the year 2007 approximately. Multiple appeals in the earlier years have also been filed and adjudicated in case of the assessee. Therefore, the claim that the consultants did not advice properly, no more survives. So also the claim that the officials did not have any knowledge in respect of the tax affairs, this claim of the assessee of no knowledge the tax affairs, thus, clearly stands proved as false. This being so, as the assessee has been unable to give any justifiable reasons for the delay, we are of the view that there is no reason for interference in the order of the Ld. CIT (A) in regard to the non-condonation of delay. Thus, the appeal of the order of the Ld.CIT(A) stands upheld and appeal of the assesee is dismissed. 7. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 26/09/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER ददनाांक Dated /09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- Sri Baidyanath Memorial Trust Plot No. 23, Renu Nivas, Rasulgarh, Bhubaneswar, 751010 2. प्रत्यर्थी / The Respondent- ITO, Exemption Circle,