SHASHWAT FOUNDATION TRUST ,MUMBAI vs. I.T.O EXEM WARD 2(3), MUMBAI
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 3553/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21
Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2020-21 Shashwat Foundation Trust I.T.O. Exemption 253/C, Kelichi Chawl, Ward 2(3), Mumbai G. K. Marg, Lower Parel, Vs. Mumbai – 400013. (Pan: Aalts8825J) (Appellant) (Respondent) Present For: Assessee : Shri Shyamsunder Agrawal, Ca Revenue : Shri Pravin Salunkhe, Sr. Dr Date Of Hearing : 14.10.2025 Date Of Pronouncement : 31.10.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Ld. Cit(A), Delhi, Vide Order No. Itba/Nfac/S/250/2024-25/1074468829(1), Dated 13.03.2025 Passed Against The Assessment Order By Assistant Director Of Income Tax, Cpc, Bengaluru, U/S. 154 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 31.08.2023 For Assessment Year 2020-21. 2. Grounds Taken By The Assessee Are Reproduced As Under: Ground No. 1 In The Facts & Circumstances Of The Case & In Law, The Learned C.I.T. (Appeal) Has Erred In Dismissing The Appeal & Not Condoning The Delay In Filing The Appeal Without Appreciating The Fact That: The Appellant Is A Charitable Trust
For Appellant: Shri Shyamsunder Agrawal, CAFor Respondent: Shri Pravin Salunkhe, SR. DR
Section 12ASection 143Section 154Section 249(3)
…unsel has not taken necessary steps, Please take a lenient view and condone the delay. This delay is wholly unintentional and beyond the control of the appellant. The word "Sufficient Cause" has been construed quite liberal in the case of:- R.J. Pratap Singh |100 ITR 698 S.C.] S. N. Ghorpade [48 ITR 54 Mumbai] The word 'Sufficient Cause' is used in section 5 of the Limitation Act, hence equally important relevance is attached to it. The Supreme Court has interpreted this phrase which is binding on all Courts and Quasi - judicial authorities that decide condonation of delay on sufficient cause being shown. Section…
