SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISAKHAPATNAM vs. ITO, WARD - 2(1), VISAKHAPATNAM
In the result, both the appeals filed by the assessee are dismissed in limine
ITA 322/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2025-26
Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)
5. At the outset, it is noticed from the appeal record that there is a delay of 74 days in filing both these appeals before the Tribunal. Assessee has filed common affidavit requesting for condonation of delay for both the appeals.
Explaining the reasons for belated filing of the appeals, the Ld. AR drew our attention to the affidavit filed
