PURBANCHAL CHARITABLE TRUST,KUTCH V. INCOME TAX OFFICER WARD-7(2)(1),AHMEDABAD, AHMEDABAD

ITA 917/AHD/2025

AI Insights

The case involves three appeals by the Purbanchal Charitable Trust against the orders of the Commissioner of Income Tax (Appeals), which were dismissed on the grounds of limitation due to delayed filing. The appeals pertain to the Assessment Years 2017-18, 2018-19, and 2021-22. The primary legal issue was the dismissal of the appeals by the CIT(A) without considering the merits, based solely on the delay in filing. The Tribunal found that the CIT(A) did not adequately consider the reasons provided for the delay and thus remanded the case for a thorough examination of the delay and subsequent adjudication on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717637 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 28-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATEEK SHARMA
• Assessee Lawyers: CHETAN AGARWAL
• Keywords: Condonation of delay; Reasonable cause; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.916 to 918/Ahd/2025 (Assessment Years: 2017-18, 2018-19 & 2021-22) Purbanchal Charitable Trust, Chasantosh KunjRitable Tru Sectors 3, Gandhidham, Kutch-370201. [PAN :AADTP0282 A] Vs. The Income Tax Officer, Ward-7(2)(1), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri Chetan Agarwal, AR Respondent by: Shri Prateek Sharma, Sr DR Date of Hearing 07.08.2025 Date of Pronouncement 12.08.2025 O R D E R PER BENCH : The captioned three appeals are filed by the Assessee against the separate orders of even dated 20.03.2025 passed by the Commissioner of Income Tax (Appeals) Mumbai/National Faceless Appeal Centre relating to the Assessment Years 2017-18, 2018-19 & 2021-22. The facts involved in these three appeals are identical, hence the matters were heard together and are being disposed of vide this common order for the sake of convenience. We will take ITA No.916/Ahd/2025 for AY 2017-18 as lead case for the purpose of adjudication. Printed from counselvise.com ITA Nos.916 to 918/Ahd/2025 Purbanchal Charitable Trust Vs. ITO Asst. Years : (2017-18, 2018-19 &2021-22) - 2– ITA No.916/Ahd/2025 for AY 2017-18 2. The assessee has raised the following ground of appeal: 1. The Ld.CIT(A) erred in law as well on fact in dismissing appeal on ground of limitation and in not condoning delay due to sufficient and reasonable cause. 3. At the outset, the Ld. Counsel for the assessee submitted that during the appellate proceedings, the assessee had made submissions along with the relevant documents and information, and had also stated the reasons for the condonation of delay in filing the appeal. However, the Ld. CIT(A) dismissed the appeal of the assessee as not admitted. The Ld. CIT(A) is hereby directed to examine the reasons for the delay and thereafter adjudicate the issue on merits. Before us, the Ld. Counsel for the assessee prayed that, if granted an opportunity, due compliance would be made and all requisite details, clarifications, and explanations would be furnished to the Revenue authorities. Since the primary adjudication of the grounds of appeal has not been undertaken by the Ld. CIT(A), in the interest of justice, the matter is remanded to the Ld. CIT(A) for de novo adjudication. The assessee shall submit all relevant documents and comply with the notices issued by the Revenue authorities without seeking unnecessary adjournments. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Printed from counselvise.com ITA Nos.916 to 918/Ahd/2025 Purbanchal Charitable Trust Vs. ITO Asst. Years : (2017-18, 2018-19 &2021-22) - 3– ITA Nos. 917 & 918/Ahd/2025 for AYs 2018-19 & 2021-22. 5. The facts involved in these two appeals are identical to those in ITA No. 916/Ahd/2025 for A.Y. 2017-18, which we have decided in favour of the assessee for statistical purposes in the preceding paragraphs. Therefore, the decision taken in ITA No. 916/Ahd/2025 for A.Y. 2017-18 shall apply mutatis mutandis to ITA Nos. 917 & 918/Ahd/2025 for A.Ys. 2018-19 & 2021-22 as well. Accordingly, these two appeals of the assessee are also allowed for statistical purposes. 6. In the combined result, the appeals filed by the assessee are allowed for statistical purposes. The order is pronounced in the open Court on 12.08.2025. - Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 12.08.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "