SAU. ANANDIBAI HIRACHAND SHAH PHALTANKAR TRUST,PUNE, MAHARASHTRA V. EXEMPTION WARD1(1), INCOME TAX OFFICER, PUNE, MAHARASHTRA

ITA 1540/PUN/2025

AI Insights

The case involves Sau. Anandibai Hirachand Shah Phaltankar Trust, a charitable trust, which faced an assessment under section 144 of the Income Tax Act for the assessment year 2012-13. The trust appealed against this assessment, but the appeal was initially delayed by 742 days due to restrictions imposed during the Covid-19 pandemic. The delay was not condoned by the Ld. CIT(A), leading to the trust's appeal to the Income Tax Appellate Tribunal. The Tribunal found merit in the trust's grounds of appeal, particularly in light of the Supreme Court's judgment which extended the limitation period for filing appeals due to the pandemic. The Tribunal's decision emphasized the need for a liberal and sympathetic approach in such unprecedented circumstances.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707171 (ITAT-PUNE)
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 20-06-2025
• Other Referred Cases: Cognizance for Extension of Limitation, In re (2022) 441 ITR 722
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK KUMAR KEDIA
• Keywords: Charitable institution
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1540/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Sau. Anandibai Hirachand Shah Phaltankar Trust, Sinhgad Road, Manikbaug, Anandnagar, Pune- 411051. PAN : AAITS8972K Vs. ITO (Exemptions), Ward-1, Pune. Appellant Respondent आदेश / ORDER PER MANISH BORAD, AM: This appeal filed at the instance of assessee is directed against the order of Ld. Addl./JCIT(A)-7, Kolkata [‘Ld. CIT(A)’] dated 19.06.2025 pertaining to A.Y. 2012-13. 2. When the case called for none appeared on behalf of the assessee. However, on perusal of the grounds of appeal and the impugned order, I note that there is delay of 742 days in filing of the appeal before Ld. CIT(A) which was on account of Covid-19 Assessee by : None Revenue by : Shri Deepak Kumar Kedia Date of hearing : 10.07.2025 Date of pronouncement : 10.07.2025 ITA No.1540/PUN/2025 2 Pandemic restriction but Ld. CIT(A) failed to condone. Ld. DR has no objection if the matter is restored to the file of Ld. CIT(A). 3. I have heard Ld. DR and perused the records placed before me. The assessee which is a charitable trust has been assessed u/s 144 of the Act vide order dated 23.11.2019 for A.Y. 2012-13. The appeal before Ld. CIT(A) has been filed on 03.01.2022. Admittedly, there is delay in filing of appeal before Ld. CIT(A). However, the major portion of delay approx 22 months i.e. from 20.03.2020 to 03.01.2022 deserves to be excluded in view of the judgement of Hon’ble Apex Court in the case of Cognizance for Extension of Limitation, In re (2022) 441 ITR 722 dated 10.01.2022. I am therefore of the considered view that Ld. CIT(A) ought to have taken a liberal and sympathetic view and condoned the delay in filing of the appeal. Considering the facts and circumstances of the case, I find merit in the grounds of appeal raised by the assessee and hereby condone the delay in filing of the appeal before Ld. CIT(A) and direct the Ld. CIT(A) to deal with the merits of the case raised by the assessee in the grounds of appeal mentioned in Form No.35 and decide in accordance with law as contemplated in section 250(6) of the Act. Needless to mention that ITA No.1540/PUN/2025 3 proper opportunity of hearing should be granted to the assessee. Grounds of appeal raised by the assessee in the instant appeal are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 10th day of July, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 10th July, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Addl./JCIT(A)-7, Kolkata. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "