KESHAV TIRTH FOUNDATION,RAJKOT vs. THE CIT (E), AHMEDABAD, AHMEDABAD

ITA 137/RJT/2021Status: DisposedITAT Rajkot21 April 2023AY 2018-19Bench: SHRI WASEEM AHMED (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)5 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the genuine difficulties faced by the assessee. On merits, the issue was restored to the file of the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee filed an appeal with a significant delay of 827 days, attributing it to the severe illness and subsequent death of a trustee. The delay occurred during the process of obtaining registration under Section 12AA of the Income Tax Act.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the medical condition of a trustee, and if the matter should be remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 11

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED & SHRI SIDDHARTHA NAUTIYAL

For Respondent: Shri Shramdeep Sinha, CIT D.R
Hearing: 06/02/2023Pronounced: 21/04/2023

PER WASEEM AHMED, ACCOUNTANT MEMBER:

The captioned appeal has been filed at the instance of Assessee against the order of the Learned Commissioner of Income Tax(Exemption), Ahmedabad [Ld. CIT(A)) in short] of order dated 23/05/2019 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") relevant to the Assessment Year (A.Y.) NIL.

2.

At the outset, it was noticed that there was delay in filing the appeal by the assessee about

The order continues below.

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