SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY, MORARJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

ITA 10/SRT/2025Status: DisposedITAT Surat29 January 2026AY 2014-15Bench: DR. DINESH MOHAN SINHA (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)11 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal, prioritizing substantial justice over technicalities. It set aside the CIT(A)'s order and restored the matter for adjudication on merits.

What were the facts?

The assessee, a trust, filed an appeal against an order that disallowed expenditures and added corpus donations to its income. The appeal was dismissed by the CIT(A) due to a delay of over 7 years in filing.

What were the issues?

Whether the delay in filing the appeal should be condoned, and if so, whether the disallowances and additions made by the CPC should be deleted on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 57(iii),Section 11,Section 12

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: DR. DINESH MOHAN SINHA & SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Sujesh C. Suratwala, CA
For Respondent: Shri Ajay Uke, Sr. DR
Hearing: 18/12/2025Pronounced: 29/01/2026

PER Dr.DINESH MOHAN SINHA, JM: Captioned appeal filed by the same assessee, pertaining to Assessment Year (AY) 2014-15&2015-16, is directed against the order passed by the Commissioner of Income tax dated 19.11.2024 same for both the appeal, which ITA 10&11/SRT/2025 Shree Bilimora Vibhag Anavil Mandal in turn arises out of an Assessment order dated 28.02.2016 & 27.03.2017 passed by Assessing Officer under the Income Tax Act, 1961. 2. Grounds of appeal:

for ITA -10/SRT/2025. 1. Learned CIT(A)/NFAC erred in rejecting the delay con

The order continues below.

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