CALCUTTA NEW SCHOOL SOCIETY,KOLKATA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA

ITA 1021/KOL/2025Status: DisposedITAT Kolkata10 February 2026AY 2022-20234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal solely on the ground of delay without dealing with the merits. Citing Supreme Court judgments, the Tribunal emphasized that condonation of delay should be liberally construed to advance substantial justice, especially when the cause for delay is beyond the assessee's control.

What were the facts?

The assessee, a charitable trust, filed its return of income. The return was not accepted by the CPC, which made additions to the total income and raised a demand. A rectification application under Section 154 was denied. The appeal filed before the CIT(A) was dismissed as barred by limitation due to a 190-day delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficient to dismiss the appeal on limitation grounds without considering the merits, and whether the delay should be condoned.

Which sections of the Income-tax Act were involved?

Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 13.03.2025 of the Commissioner of Income Tax (Appeal), ADDL/JCIT(A) -1, Delhi [hereinafter referred to as ‘CIT(A)'] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act').

2.

Brief facts of the case of the assessee are that the assessee is a charitable trust registered u/s 80G of the Act and filed its return of income declaring total income of Rs.4,72,606 and discharging its tax liability of Rs.47,757. At the

The order continues below.

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