NARAYANI EDUCATIONAL HEALTH AND CHARITABLE TRUST ,PATNA V. DCIT,CENTRAL CIRCLE-2, PATNA , PATNA

ITA 345/PAT/2025

AI Insights

The case involves appeals by Narayani Educational Health and Charitable Trust against the orders of the Commissioner of Income-tax (Appeals) for the assessment years 2013-14, 2015-16, and 2016-17. The appeals were initially barred by limitation but were condoned by the Tribunal after considering the reasons for the delay. The main contention was that the orders were passed ex-parte by both the learned CIT (A) and the learned Assessing Officer, without a proper hearing on merits. The Tribunal, after hearing the submissions and reviewing the materials, decided to restore the appeals to the CIT (A) for a comprehensive re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789057 (ITAT-PATNA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 23-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWANI KUMER SINGAL
• Assessee Lawyers: RAKESH KUMAR
• Keywords: Reasonable cause; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA Nos. 345 to 347/PAT/2025 (Assessment Years: 2013-14, 2015-16 & 2016-17) Narayani Educational Health and Charitable Trust A/78, P.C. Colony, Kankarbagh, Patna-800020, Bihar Vs. DCIT, Central Circle-2 Patna Central Revenue Building, 6 th floor, Annex to Bir Chand Patel, Marg, Patna (Appellant) (Respondent) PAN No. AACTN2955K Assessee by : Shri Rakesh Kumar, AR Revenue by : Shri Ashwani Kumer Singal, DR Date of hearing: 28.11.2025 Date of pronouncement: 28.11.2025 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the orders of the Commissioner of Income-tax (Appeals)(hereinafter referred to as the “Ld. CIT(A)”]even dated 24.12.2024 for the AY 2013-14, 2015- 16 & 2016-17. 2. At the outset, we note that the appeals of the assessee are barred by limitation by 143 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeals. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, Printed from counselvise.com Page | 2 ITA Nos.345 to 347/PAT/2025 Narayani Educational Health and Charitable Trust; A.Ys.2013-14, 2015-16 & 2016-17 we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate these appeals. 3. The ld. Counsel for the assessee submitted that the orders were passed ex-parte by the learned CIT (A) as well as by the learned Assessing Officer. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. CIT (A), so that issue could be decided on merit afresh. 3.1. The ld. DR on the other hand did not oppose the counsel of the assessee. 3.2. We after hearing the submission of the parties and perusing the material available on record, we find that apparently these appeals were decided ex-parte by the learned CIT (A) as well as by the learned Assessing Officer. We note that despite numerous notices, none represented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fair play, these appeals are restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeals of the assessee are allowed for statistical purposes. Printed from counselvise.com Page | 3 ITA Nos.345 to 347/PAT/2025 Narayani Educational Health and Charitable Trust; A.Ys.2013-14, 2015-16 & 2016-17 4. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 28.11.2025. Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "