What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, restoring the appeal to the CIT(A)'s file. The CIT(A) is directed to reconsider the admission of the appeal and adjudicate on merits, adhering to principles of natural justice.

The assessee, an educational institution, claimed deduction under Section 10(23C)(iiiad) which was denied by CPC. The CIT(A) dismissed the appeal due to a significant delay of 2277 days without condoning it.

What were the issues?

The primary issue was whether the delay in filing the appeal before the CIT(A) should be condoned to allow adjudication on merits, considering the assessee's claim for deduction.

Oxford Siksha Samiti Bhopal… vs ITO | ITAT Agra 2025

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Bengaluru [CIT(A)] dated 04-07-2024 in the matter of an intimation issued by CPC u/s 143(1) on 04-06-2015 denying deduction claimed u/s 10(23C)(iiiad) by assessee trust. The Ld. CIT(A) has not admitted the appeal for want of condonation of delay of 2277 days. Aggrieved, the assessee is in further appeal before us.

The Ld. AR advanced argument and made out a case that the assessee did not receive physical intimation as issued by CPC. The intimation as uploaded on the portal went unnoticed. The Ld. AR also stated that the assessee is eligible to claim the impugned deduction and it is in a position to establish the same in case another opportunity is granted. In this background, Ld. AR pleaded for admission of appeal and adjudication on merits. The same has been opposed by Ld. Sr. DR.

We find that the assessee is an educational institution and apparently, it is eligible to claim impugned deduction. However, the first appeal has been dismissed on technical grounds. Keeping in mind the principles of natural justice and considering the directions of Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987; (2) TMI 61 SC), we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for reconsideration of admission of appeal as well as adjudication thereof on merits.

The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. Sd/- Sd/- (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) �ाियक सद� /JUDICIAL MEMBER लेखा सद� / ACCOUNTANT MEMBER Dated: 28-03-2025 आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT AGRA

OXFORD SIKSHA SAMITI BHOPAL,BHOPAL vs. ITO, EXEMPTION, GWALIOR

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