KADAGU MAN ANIMAL CONDLICT MITIGATION FOUNATION,KODAGU V. .INCOME TAX OFFICER, WARD -1, MADIKERI

ITA 1878/BANG/2024

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The case involves the Kodagu Man Animal Conflict Mitigation Foundation, a government organization whose income is exempt under section 10(23C)(iiiac) of the Income Tax Act, appealing against an order from the National Faceless Assessment Centre (NFAC), Delhi. The appeal was initially dismissed by the CIT(A) due to a delay attributed to technical problems with the Income Tax website, which the assessee claimed prevented them from filing the appeal on time. The Tribunal found the explanation for the delay reasonable and remanded the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 24849 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 25-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: VENKATESH V
• Assessee Lawyers: SANDEEP CHALAPATHY
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1878/Bang/2024 Assessment Years : 2019-20 Kodagu Man Animal Conflict Mitigation Foundation, Ervator Of Forests Madikeri Division, Aranya Bhavana Madikeri, Madikeri Taluk, Kodagu Dist – 571 201. PAN – AAEAK 9427 A Vs. The Income Tax Officer, Ward, Madikeri. . APPELLANT RESPONDENT Assessee by : Shri Sandeep Chalapathy, AR Revenue by : Shri Venkatesh V, DR Date of hearing : 03.12.2024 Date of Pronouncement : 11.12.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This appeal has been filed by the assessee against the order passed by the National Faceless Assessment Centre (NFAC), Delhi vide DIN No.ITBA/NFAC/S/250/2024-25/1067317699(1) on 05/08/2024 for the assessment year 2019-20. 2. The assessee before the ld. CIT-A explained that the appeal was delayed by 11 days because of technical problems with the Income Tax ITA No.1878/Bang/2024 Page 2 of 3 . website. Despite several attempts, the draft appeal could not be saved on the portal. To this effect, the ld. AR also filed an affidavit. However, the learned CIT(A) did not accept this explanation and dismissed the appeal, stating that the reasons for the delay were not satisfactory. 3. At the time of the hearing before us, the assessee's ld. Authorized Representative (AR) repeated the explanation regarding the delay in filing the appeal. The AR also clarified that the assessee is a Government Organization, and its income is exempt under section 10(23C)(iiiac) of the Income Tax Act. Thus, the AR requested the Tribunal to send back the matter to the ld. CIT(A) for fresh adjudication on merit as per law and further assured that the assessee would comply with all necessary formalities. 4. On the other hand, the ld. DR did not raise any serious objection if the matter is set aside to the ld. CIT(A) for fresh adjudication on merit as per the provisions of law. 5. We have heard both the parties and perused the materials available on record. Under the new system, it is mandatory to file appeal online. However, the assessee’s claim of technical problems with the Income Tax website was not disregarded by the ld. CIT-A. As such, the ld. CIT(A) did not provide any corroborative materials to dispute the reasons given by the assessee for the delay. Thus, we are of the view that, when the website is not accepting the appeal, it is nearly impossible for the assessee to submit the appeal, especially when online filing is the only option available. Thus in view of the above, considering the short delay and the fact that the assessee is a charitable ITA No.1878/Bang/2024 Page 3 of 3 . organization, we are of the opinion that the delay should be condoned in the given facts and circumstances. Accordingly, we condone the delay in filing the appeal before the ld. CIT-A and send back the matter to the ld. CIT(A) for fresh consideration on its merits according to the law. Hence, the ground of appeal is allowed for statistical purposes. 6. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in court on 11th day of December, 2024 Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 11th December, 2024 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore "