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Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI
PER SHAMIM YAHYA, ACCOUNTANT MEMBER :
This appeal filed by the assessee is directed against the order of ld.
CIT (Exemption), Lucknow dated 30.10.2019.
Grounds of appeal taken by the assessee read as under :-
“On the facts and in the circumstances of the case and in law the order of the Pr. Commissioner of Income Tax (Exemption), Lucknow – i. not condoning the delay caused by reasons beyond the control of the assessee of one month; ii. rejection the application for approval of exemption under section 10(23C)(vi) of the Income Tax Act, 1961.
At the outset, in this case, it is noted that ld. CIT (E) has dismissed the appeal by not condoning the delay of one moth in filing the application.
Upon careful consideration and hearing both the counsels, we are of the considered opinion that the delay deserves to be condoned. Hence, in the interest of justice, we condone the delay and remit the issue to the file of ld. CIT (E) to consider the application on merits of the case after giving the assessee appropriate opportunity of being heard.
In the result, this appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 6TH day of October, 2023.