Loading judgment…
No AI summary yet for this case.
Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.
Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
Date of hearing 04.12.2025 Date of pronouncement 04.12.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2025-26, arises against the Commissioner of Income Tax (Exemption) [in short, the “CIT(E)”], Lucknow’s DIN and order no. ITBA/EXM/F/EXM45/2024-25/1071513057(1), dated 24.12.2024 involving proceedings under section 80G of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
Delay of 172 days in filing of the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matter may be restored back to the CIT(E). The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.