SANVEDNA EDUCATIONAL AND CHARITABLE TURST,MUMBAI V. ITO, EXEMPTION WARD, , THANE

ITA 2609/MUM/2025

AI Insights

The case involves Sanvedna Educational and Charitable Trust appealing against the order of the National Faceless Appeal Center (NFAC)/Commissioner of Income Tax (Appeals), which denied the benefit under section 11 of the Income Tax Act, 1961 due to a delay in filing Form No. 10. The Assessee had filed an application for condonation of delay, which was still pending before the Ld. CIT(E), Pune. The Income Tax Appellate Tribunal, Mumbai, decided to dismiss the appeal as infructuous, granting the Assessee the liberty to seek recalling of the order if the outcome before the Ld. CIT(E) was unfavorable.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633530 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAVAN LIMBASIYA; LD.
• Assessee Lawyers: PRAYAG JHA
• Keywords: Condonation of delay; Reasonable cause; Charitable institution
• Section: 11

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.2609/M/2025 Assessment Year: 2021-22 Sanvedna Educational and Charitable Trust C/o Chandu Hansha Dalvi, House No. 52, Anand Koliwada, Dativali Village, Diva(East), District Thane, Mumbai- 400612 PAN: AAGTS4216G Vs. ITO, Exemption Ward, Thane Room No.208,2nd Floor, REAC, Thane Mumbai-400602 (Appellant) (Respondent) Present for: Assessee by : Shri Prayag Jha Revenue by : Shri Kavan Limbasiya, Ld. Sr.D.R. Date of Hearing : 11.06.2025 Date of Pronouncement : 11.06.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 14.02.2025, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2021-22. 2. On deliberation, the Assessee has claimed that there was a delay in filing of Form No. 10 for claiming benefit u/s 11 of the Act and therefore the benefit u/s 11 of the Act has been denied by both the authorities below. ITA No. 2609/M/2025 Sanvedna Educational and Charitable Trust 2 3. However, the CBDT, vide Circular No. 17 /2024, dated 18-11- 2024 has authorised certain officers such as Pr. Commissioners of Income Tax (Pr. ClT’)/ Commissioners of Income Tax (‘CIT’) to admit and deal with the applications for condonation of delay in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23 where there is a delay of up to 365 days and the Pr. Chief Commissioners of Income Tax (Pr. CCIT’)/ Chief Commissioners of Income Tax (‘CCIT’)/Directors General of Income Tax (‘DGIT’) to admit and deal with the applications for condonation of delay where there is a delay of more than 365 days while ensuring that the following conditions are satisfied while deciding such applications: The return of income for the relevant assessment year has been filed on or before the due date specified under section 139(1) of the Act; The assessee has opted for taxation under section 115BAA in case condonation of delay is for Form No. 10-IC and under section 115BAB in case the condonation of delay is for Form No. 10-ID, in “Filing Status” in “Part A-GEN” of the Form of Return of Income ITR-6; and The assessee was prevented by reasonable cause from filing such Form before the expiry of the time allowed, and the case is of genuine hardship on merits. 4. The Assessee’s case falls within the parameter of said circular and therefore the Assessee on dated 31.12.2024 has already filed an appropriate application for condonation of delay in filing Form no.10, before the Ld. CIT(E), Pune, which is still pending for adjudication and therefore the Assessee wants to pursue that particular proceedings and seeks liberty to withdrawal of this appeal, however subject to recalling of this order, on failure in that particular proceedings before Ld. CIT(E), Pune. 5. The Ld. DR raised no objection. ITA No. 2609/M/2025 Sanvedna Educational and Charitable Trust 3 6. Thus, considering aforesaid peculiar facts and circumstance of the case, as the Assessee has already initiated the process for efficacious remedy before the Ld. CIT(E), Pune, and therefore this appeal is liable to be dismissed being infructuous, however, with liberty to the Assessee to seek recalling of this order on failure to get any relief from Ld. CIT(E), Pune. 7. In the result the appeal filed by the Assessee stands dismissed as withdrawn with liberty as granted above. Order pronounced in the open court on 11.06.2025. Sd/- (NARENDER KUMAR CHOUDHRY) JUDICIAL MEMBER * Disha Raut, Stenographer Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai. "