SAI DISHA SAMAJIK VIKAS SANSHTA,AURANGABAD V. EXEMPTION WARD, AURANGABAD

ITA 2502/PUN/2025

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The case involves Sai Disha Samajik Vikas Sanstha, a cooperative society, which appealed against an order from the National Faceless Appeal Centre, Delhi, arising from an assessment order passed under sections 144 and 144B of the Income Tax Act, 1961. The assessment included an addition of Rs.1,90,09,827/- and disallowed a deduction under section 57, resulting in an assessed income of Rs.1,94,70,847/-. The CIT(A) had dismissed the appeal in limine due to a delay of 448 days in filing the appeal, which the Tribunal found justifiable considering the COVID-19 pandemic and other circumstances. The Tribunal cited judgments from the Hon'ble Apex Court to support the decision to condone the delay and remit the case back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836436 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 28-10-2025
• Other Referred Cases: Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., Inder Singh Vs. State of Madhya Pradesh
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAMOD SHAHAKAR
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS.ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2502/PUN/2025 Assessment Year : 2018-19 Sai Disha Samajik Vikas Sanstha, Third Floor, Soniya Chamber, Near Seven Jakna Road, Near Bridge, Aurangabad – 431005 Maharashtra PAN : AAKTS9805R Vs. Income Tax Officer, Exemption Ward, Aurangabad Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 01.09.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 25.05.2021 passed u/s.144 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’). 2. When the case called for, none appeared on behalf of the assessee despite due service of notice of hearing. With the assistance of ld. Departmental Representative and available records, we proceed to adjudicate the appeal exparte qua the assessee. Appellant by : None Respondent by : Shri Pramod Shahakar Date of hearing : 10.02.2026 Date of pronouncement : 12.02.2026 Printed from counselvise.com ITA Nos.2502/PUN/2025 Sai Disha Samajik Vikas Sanstha 2 3. We have heard the ld. DR and perused the record placed before us. We observe that the assessee is a Cooperative Society and income of Rs.4,61,020/- declared in the return of income for A.Y. 2018-19. After making addition of Rs.1,90,09,827/- disallowing the deduction u/s.57 of the Act income assessed at Rs.1,94,70,847/-. Aggrieved with the disallowance made by the Assessing Officer assessee preferred appeal before ld.CIT(A) but with a delay of 448 days. Reasons for delay have been filed before ld.CIT(A). However, ld.CIT(A) has not condoned the delay and dismissed the appeal in limine. On going through the reasons mentioned in the impugned order, we find that the assessment order was passed during covid-19 pandemic outbreak period prevailed across the country and also the other reasons clearly indicate that the delay was not deliberate and assessee has not gained anything from filing the appeal with delay. 4. We therefore taking justice-oriented approach and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 448 days in filing of the instant appeal before ld.CIT(A) and admit the appeal for adjudication. 5. Since ld.CIT(A) has not decided the issues on merits, we deem it appropriate to remit back the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication. Printed from counselvise.com ITA Nos.2502/PUN/2025 Sai Disha Samajik Vikas Sanstha 3 Assessee is at liberty to adduce evidences/submissions in support of its case and ld.CIT(A) shall decide the issues in accordance with law as contemplated u/s.250(6) of the Act after providing reasonable opportunity of hearing. Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(A). It should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 12th day of February, 2026. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 12th February, 2026. Satish आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, // True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "