MILAN SEVA TRUST,AHMEDABAD V. ITO WARD 3(3)(2) AHMEDABAD, VEJALPUR, AHMEDABAD

ITA 2557/AHD/2025

AI Insights

The case involves Milan Seva Trust, a charitable organization, which appealed against the order of the Learned Commissioner of Income Tax (Appeals) regarding the Assessment Year 2017-18. The primary contention was the addition of Rs. 40,50,670 to the assessee's income, which represented the entire gross receipts without any deduction for expenditure. The assessee argued that the addition was made due to inadequate representation by their tax consultant and lack of awareness among the trustees about the income-tax proceedings. The Tribunal found merit in the assessee's arguments and decided to set aside the CIT(A)'s order and restore the matter to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835162 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 19-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENKUMAR M. SAVAVDA
• Assessee Lawyers: CHETAN AGARWAL
• Keywords: Condonation of delay; Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0012ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0012ाियक सद एवं अ पूणा\u001b गु!ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No. 2557/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2017-18 Milan Seva Trust A-38, Gulab Park Rapna Nagar Oppal Madina Masjid Sarkhej Road, Juhapura Ahmedabad – 380 055 बनाम/ v/s. The ITO Ward-3(3)(2) Ahmedabad \u0013थायी लेखा सं./PAN: AACTM 5150 H (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Shri Rajenkumar M. Savavda, Sr.DR सुनवाई की तारीख/Date of Hearing : 02/02/2026 घोषणा की तारीख /Date of Pronouncement: 09/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 19/12/2023 for Assessment Year (AY) 2017-18. Printed from counselvise.com ITA No.2557/Ahd/2025 Milan Seva Trust vs. ITO Asst. Year : 2017-18 2 2. The assessee, in this appeal has agitated against the addition of Rs.40,50,670/- made by the Assessing Officer (AO) adding the entire gross receipts of the assessee without giving any deduction of expenditure. 3. The appeal is time-barred by 659 days. A separate application for condonation of delay in filing the appeal has been filed, wherein, it has been deposed that the Tax Consultant appointed by the assessee did not bother to look into the appellate proceedings before the Ld.CIT(A). He neither represented before the Ld. CIT(A) nor ever intimated about the passing of the final order of the Ld. CIT(A) on the appeal of the assessee. That no copy of the order was received by any trustees. The Ld. Counsel for the assessee has submitted that the assessee is a charitable organization which gets grants from the Government for medical aid to the poor and needy people. The Ld. Counsel for the assessee has submitted that the assessee has a fair case on merits as the AO has added the entire gross receipts without deduction of the expenditure. He has further submitted that the non-representation before the ld. CIT(A) was not intentional and further the delay in filing the present appeal has occurred due to circumstances which were beyond the control of the assessee as the trustees of the assessee were not well aware about the income-tax proceedings. The Ld. Counsel for the assessee has submitted that even there was no proper representation by the concerned Tax Consultant before the AO resulting into the aforesaid addition. The Ld. Counsel for the assessee requested that the assessee may be given an opportunity to present its case before the Ld. AO. 4. The Ld. DR, on the other hand, has relied upon the orders of the lower authorities. Printed from counselvise.com ITA No.2557/Ahd/2025 Milan Seva Trust vs. ITO Asst. Year : 2017-18 3 5. Considering the rival submissions and application of the assessee for condonation of delay, the delay in filing the present appeal is hereby condoned subject to deposit of a cost Rs.5,000/- in Prime Minister’s National Relief Fund. The impugned order of the Ld. CIT(A) is hereby set aside and the matter is restored to the file of the AO for de novo assessment on this issue. The assessee will furnish the proof of deposit of the cost amount before the AO. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 09/02/2026. Sd/- Sd/- (Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 09/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad Printed from counselvise.com "