MALAYALEE ASSOCIATION RANCHI,RANCHI V. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, DELHI

ITA 206/RAN/2023

AI Insights

The case involves the Malayalee Association, a trust, appealing against the order of the ld. CIT(A) which upheld the assessment order due to the delayed filing of the return of income and other necessary documents for the assessment year 2016-17. The assessee had initially faced a delay in filing the return, audit report, and Form No. 9, for which they sought and received condonation from the ld. CIT(E) after the assessment order was passed. The primary contention was that the ld. CIT(A) did not consider the condonation of delay and upheld the assessment order based on the delay. The Tribunal found that the condonation by the ld. CIT(E) post the assessment order should have been considered, leading to the restoration of the issues to the Assessing Officer for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633545 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 206/Ran/2023 (Assessment Year: 2016-17) Malayalee Association, C/o- Kairali Bhawan, Sector-2, Dhurwa, Ranchi-834004 (Jharkhand) PAN No. AABTM 6305 P Vs. D.C.I.T., Exemption Ward, Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Sri P.S. Paul, A.R. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 09/06/2025 Date of pronouncement 09/06/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A) (NFAC) in appeal No. NFAC/2015-16/10147460 dated 01/08/2023 for the A.Y. 2016-17. 2. Shri P.S. Paul, ld A.R. is represented on behalf of the assessee and Smt. Rinku Singh, ld. CIT-DR is represented on behalf of the revenue. It was submitted by the ld. AR that the assessee is a Trust. There was delay in filing of the return of income, the audit report, Form No. 9 etc. for the impugned assessment year. The assessee had filed for condonation of delay before the ld. CIT(E) and the ld. CIT(E) had granted the assessee the condonation. It was the submission that in the mean time, the Assessing Officer had passed assessment order on 30/03/2022 whereas the ld. CIT(E) had granted the condonation by December, 2022 only. It was the submission that though these evidences were produced ITA No. 206/Ran/2023 Malayalee Association Vs DCIT(E) 2 before the ld. CIT(A). The ld. CIT(A) did not consider the same and held that the return of income filed by the assessee was delayed and therefore, upheld the assessment order. It was a prayer that the issues may be restored to the file of the Assessing Officer for readjudication in so far as the assessee has received the necessary condonation of delay. 3. In reply, the learned CIT- DR did not raise any serious objections. 4. We have considered the rival submissions. A perusal of the facts in the present case clearly shows that the assessee has received the condonation of delay permission from the ld. CIT(E) after the order of assessment has been passed on 30/03/2022. The claim by the ld. CIT(A) that the return has been delayed would no more survive in so far as the Assessing Officer himself has considered the return filed by the assessee. This being so, as the condonation has been done by the ld. CIT(E) in respect of the various forms that are required to be filed much after the order of the assessment has been passed by the Assessing Officer. In the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for readjudication after considering the order of the ld. CIT(E) grating condonation of delay. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order announced in open court on 09th June, 2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 09/06/2025 *Ranjan Copy to: 1. Assessee 2. Revenue ITA No. 206/Ran/2023 Malayalee Association Vs DCIT(E) 3 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi "