MALAYALEE ASSOCIATION RANCHI,RANCHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, DELHI

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ITA 206/RAN/2023Status: DisposedITAT Ranchi09 June 2025AY 2016-17Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the condonation of delay was granted by the CIT(E) after the assessment order was passed. The CIT(A) had upheld the assessment order based on the delayed filing without considering the condonation.

What were the facts?

The assessee, Malayalee Association, filed an appeal against the order of the CIT(A) for AY 2016-17. There was a delay in filing the return of income and audit report. The assessee obtained condonation of delay from the CIT(E) after the assessment order was passed.

What were the issues?

Whether the appeal should be restored to the AO for readjudication considering the condonation of delay granted by CIT(E)?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Respondent: Smt. Rinku Singh, CIT-DR
Hearing: 09/06/2025Pronounced: 09/06/2025

Assessee represented by Sri P.S. Paul, A.R. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 09/06/2025 Date of pronouncement 09/06/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A) (NFAC) in appeal No. NFAC/2015-16/10147460 dated 01/08/2023 for the A.Y. 2016-17.

2.

Shri P.S. Paul, ld A.R. is represented on behalf of the assessee and Smt. Rinku Singh, ld. CIT-DR is represented on behalf of the revenue. It was submitted by the ld. AR that the assessee is a Trust. There was delay in filing of the return of income, the audit report, Form No. 9 etc. for the impugned assessment year. The assessee had filed for condonation of delay before the ld. CIT(E) and the ld. CIT(E) had granted the assessee the condonation. It was the submission that in the mean time, the Assessing Officer had passed assessment order on 30/03/2022 whereas the ld. CIT(E) had granted the condonation by December, 2022 only. It was the submission that though these evidences were produced

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