SATYAWATI DEVI GAU SEVA NYAS,PILKHUWA GHAZIABAD vs. CIT EXEMPTION, LUCKNOW, VIBHUTI KHAND, GOMTI NAGAR
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWALAssessment Year: 2025-26 Satyawati Devi Gau Seva Nyas, Sikheda Road, Pilkhuwa, Police Chowki, Ghaziabad Vs. Commissioner of Income Tax (Exemption), Lucknow PAN: AASTS1593A (Appellant)
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.
Assessee by Sh. Sanjeev Goyal, CA
Department by Sh. Amisha S. Gupta, CIT(DR)
Date of hearing
04.12.2025
Date of pronouncement
04.12.2025
2 | P a g e
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). 3. 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. 4. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(E) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and 3 | P a g e responsibility, in consequential proceedings. Ordered accordingly. 5. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 4th December, 2025 (MANISH AGARWAL) JUDICIAL MEMBER
Dated: 8th December, 2025. RK/-