LALBAGH CHRISTIAN EDUCATIONAL SOCIETY,LUCKNOW V. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 104/LKW/2025

AI Insights

The case involved Lalbagh Christian Educational Society appealing against the order of the Learned Addl. Commissioner of Income-tax (Exemptions), Panaji, which dismissed their appeal regarding the delay in filing Form No. 10B. The assessee argued that the delay was condonable under section 119(2)(b) of the Income Tax Act and that similar cases had been treated differently, citing a precedent where a sister organization was granted relief. However, during the proceedings, it was revealed that the CIT (Exemptions) had already condoned the delay, rendering the appeal moot.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707168 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Appeal Filed On: 13-02-2025
• Other Referred Cases: Lalbagh Methodist Church
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: RAKESH GARG
• Keywords: Condonation of delay; Set aside; Bonafide belief
• Section: 10B

Judgement Text

"आयकर अपीलीय अधिकरण ‘ए’ न्यायपीठ, लखनऊ। IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW श्री क ुल भारत, उपाध्यक्ष एवं श्री ननखखल चौिरी, लेखा सदस्य क े समछ BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER आयकर अपील सं/ ITA No.104/LKW/2025 ननिाारण वर्ा/ Assessment Year: 2022-23 Lalbagh Christian Educational Society Lal Bagh, Lucknow-226001. v. The Commissioner of Income Tax (Exemption) 5th Floor, TC-46, Vibhuti Khand, Gomti Nagar, next to Lohia Hospital, Indra Nagar, Luckow-226010. PAN:AAATL2080P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant by: Shri Rakesh Garg, Adv प्रत्यर्थी कक और से /Respondent by: Shri Amit Kumar, CIT(DR) सुनवाई कक तारीख / Date of hearing: 07 07 2025 घोर्णा कक तारीख/ Date of pronouncement: 10 07 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee is directed against the order of the Learned Addl. Commissioner of Income-tax (Exemptions), Panaji dated 09.01.2025. The assessee has raised the following grounds of appeal: - “1. Because the CIT (A) has erred on facts and in law in dismissing the appeal of the assessee overlooking the issue of condonation of delay caused in filing Form No. 10B, such delay being condonable as per section 119(2)(b), petition for which is pending adjudication before the CIT(Exemptions), the order passed by the CIT(A) be set aside. 2. Because the CIT(A) has failed to appreciate that the delay in filing Form No. 10B was purely on account of the delay caused on account of the person preparing and filing of the Audit report / returns, the assessee being under a bonafide belief that the same would be done in time, was not justified in not appreciating the facts and circumstances of the case and dismissing the appeal in limine. 3. Because the CIT(A) has failed to appreciate that in the case of sister organization, namely, Lalbagh Methodist Church where the facts and circumstances being the same, the CIT(A) having allowed the appeal, copy of which order was filed in the submissions, should have considered the same and not have dismissed the appeal, in any case the order Passed by the CIT(A) is bad in law be set aside. ITA No.104/LKW/2025 Page 2 of 3 4. Because without prejudice to the above grounds of appeal even if the Form No.10B, is deemed to have not been filed, yet the computation of income ought to be done as per the penal provisions wherein, the expenditure incurred in earning the income be deducted, as against levying tax on the entire gross receipts, the order is erroneous be set aside.” 2. In this case, the assessee has taken multiple grounds stating that the delay in filing Form No.10B is a condonable delay. In short, the prayer of the assessee is for setting aside the impugned order for re-consideration of the matter as the application seeking condonation of delay is pending before the Ld. CIT(E). 3. Ld. Counsel for the assessee, at the outset, contended that the Ld. CIT(E), Lucknow, vide its communication dated 24.02.2025 has condoned the delay in filing Form No.10B for the A.Y. 2022-23. Therefore, the assessee has left with no grievance now. 4. The Ld. Departmental Representative has conceded the factum of condonation of delay in filing Form No.10B by Ld. CIT(E). 5. Heard, the Ld. Representatives of the parties and perused the material available on record. Admittedly, the delay in filing Form No.10B has been condoned by the Ld. CIT(E). Therefore, the present appeal has become infructuous. We hereby dismiss the same. No order to costs. 6. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 10/07/2025. Sd/- [ननखखल चौिरी] Sd/- [क ुल भारत] [NIKHIL CHOUDHARY] [KUL BHARAT] लेखा सदस्य/ACCOUNTANT MEMBER उपाध्यक्ष/VICE PRESIDENT DATED: 10/07/2025 Vijay Pal Singh, (Sr. PS) ITA No.104/LKW/2025 Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard File By order // True Copy// Sr. Private Secretary "