BALJEET MEMORIAL CHARITABLE TRUST,NEW DELHI V. ITO, WARD EXEMPTION-1(3), NEW DELHI

ITA 5662/DEL/2024

AI Insights

The case involves Baljeet Memorial Charitable Trust appealing against the order of the Commissioner of Income-tax (Appeals), NFAC, Delhi, which had dismissed their appeal due to a delay of 95 days in filing. The Tribunal found that the NFAC had not provided the appellant an opportunity to explain the delay before adjudicating on it. The Tribunal condoned the delay, considering it not substantial, and directed the NFAC to reconsider the appeal on its merits, ensuring the assessee is given a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784576 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 09-12-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: ASHOK JAIN
• Keywords: Condonation of delay; Charitable institution
• Section: 154

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5662/Del/2024 Assessment Year : 2019-20 Baljeet Memorial Charitable Trust, A-9/27, Vasant Vihar, New Delhi – 110 057. PAN: AAATB1194J Vs. Income Tax Officer, Ward Exemption-1(3), New Delhi. Assessee by : Shri Ashok Jain, CA Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.11.2025 Date of Pronouncement : 14.11.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 30.08.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2018-19/10214446, filed before him against the order dated 14.10.2022 passed u/s 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ADIT, CPC, Bengaluru (hereinafter referred to as the Ld. AO, for short). 2. On hearing both the sides, we find that the appeal before this Tribunal is delayed by 39 days and an application for condonation of delay has been filed Printed from counselvise.com ITA No.5662/Del/2024 2 citing the reasons that due to lapse on the part of the Chartered Accountant representing the assessee, there was delay in filing the appeal and the affidavit of the Chartered Accountant is on record. Considering that the period of delay is not substantial and the AR has taken responsibility which not prejudice assesse, the condonation application is allowed. The appeal is admitted for hearing. 3. Further, on going through the impugned order, we find that the ld.CIT(A) has dismissed the appeal as it was filed with the delay of 95 days. It comes up that merely on the basis of facts in the Form 35, the NFAC has drawn a conclusion of the delay, but, the appellant was not confronted with the same so as to explain the delay, if any. 4. We are of the considered view that even if the delay was there, the assessee was supposed to be called upon to explain and then only the question of delay should have been adjudicated by the NFAC. However, considering that the delay is not of substantial period, we condone the delay before the NFAC and direct the NFAC to admit the appeal and adjudicate the appeal on merits. An opportunity of hearing shall be given to the assesse before adjudicating on merits. Order pronounced in the open court on 14.11.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14th November, 2025. Printed from counselvise.com ITA No.5662/Del/2024 3 dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "