NEW INSPIRATION REJUVINATION MOVEMENT AND ASSISTANCE NETWORK,CUTTACK vs. ITO EXEMPTION, CUTTACK, CUTTACK

At the time of hearing, ld AR of the assessee submitted that the assessee is a charitable organisation registered under Indian Trust Act, 1882 and the assessee is working in slum area of Cuttack.The assessee filed return of income on 12th January, 2016. The assessee was not registered under section 12AA of the I.T.act during the years under appeal. The C.A. had wrongly claimed exemption under section 11 of the Act while filing ITR 7 and the AO passed order u/s.143(1) of the Act and made demand of Rs.96,770/-. He submitted that the assessee had no knowledge about the demand as the C.A. did not inform the assessee. He submitted that when the jurisdictional Tax officer asked the assessee to pay the income tax demand, the demand raised against the assessee came to the knowledge of the assessee. Thereafter, the assessee consulted the tax consultant to take remedy and the appeals were filed against the assessment orders with a delay of 2822 days for the assessment year 2014-15 and delay of 2820 days for the assessment year 2015-16. Ld AR submitted that the assessee had filed condonation petition with affidavit for condoning the delay as the delay was not intentional or deliberate. He submitted that the assessee is working in slum area for betterment of the downtrodden people. He submitted that the Addl/JCIT(A)-5, Mumbai did not condone the delay and rejected the appeals. It is prayed that the delay in filing the appeals before the first appellate authority be condoned the matter be restored to the file of the first appellate authority for adjudication on merits. Ld AR submitted that the assessee has fair chance for winning the case on merits.