T.K. RAJA EDUCATIONAL CHARITABLE TRUST,TIRUPATTUR V. ITO, EXEMPTION WARD-1, CHENNAI

ITA 144/CHNY/2025

AI Insights

The case involves T.K. Raja Educational Charitable Trust, which appealed against the order of the Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A), Udaipur, dated 22.11.2024. The appeal was initially dismissed in limine due to a significant delay of 2063 days in filing the appeal against an intimation issued under section 143(1) of the Income Tax Act by CPC, Bengaluru, which assessed the total income of the trust. The trust, a charitable entity engaged in educational activities, cited the illness and subsequent death of its accountant, along with disruptions caused by the COVID-19 pandemic, as reasons for the delay. The Tribunal, considering these circumstances, decided to remand the case for a fresh evaluation on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107167 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: K.R.SUDERSAN; C.A
• Keywords: Charitable institution
• Section: 143(1)

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.144/Chny/2025 िनधा 9रण वष9 /Assessment Year: 2016-17 T.K. Raja Educational Charitable Trust, No.20, North Muthappar Street, Tirupattur – 635 601. Vs. The Income Tax Officer (Exemptions), Ward-1, Chennai. [PAN: AABTT 6122H] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथG की ओर से/ Appellant by : Shri K.R.Sudersan, C.A for Shri K.Ravi, Advocate IJथG की ओर से /Respondent by : Smt. Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 19.03.2025 घोषणा की तारीख /Date of Pronouncement : 09.04.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2016-17 arises out of the order of Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A), Udaipur [hereinafter “Ld. Addl. CIT(A)”] dated 22.11.2024. ITA No.144/Chny/2025 :- 2 -: 2. The effective ground of appeal in this appeal of assessee is against dismissing the appeal in limine without condoning the delay by the Ld. Addl. CIT(A). 3. The assessee has filed appeal before Ld. Addl. CIT(A) against the intimation issued u/s. 143(1) of the Act issued by CPC, Bengaluru. The CPC has computed the total income at Rs.11,55,784/-, against the Nil income filled by the assessee. Aggrieved, the assessee filed an appeal before Ld. Addl. CIT(A) with a delay of 2063 days. However, the Ld. Addl. CIT(A) did not condone the delay and dismissed the appeal in limine. 4. The Ld. Authorized Representative (A.R) of the assessee has submitted that assessee is a charitable trust involved in providing education . He submitted that the delay in filling appeal was due to the illness of the assessee’s accountant, who eventually passed away. Subsequent to that was Covid-19 pandemic which further contributed to the delay. The Ld AR, therefore prayed that the Ld. Addl. CIT(A) may be directed to admit the appeal and decide the issue on merit, in the interests of justice . ITA No.144/Chny/2025 :- 3 -: 5. On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities. 6. We have heard the rival submissions, and perused the materials available on record. The CPC has passed the order u/s 143 (1) of the Act on 25.02.2019 and appeal was filed on 19.11.2024, therefore was an inordinate delay in filing the appeal. However, the assessee has provided the reason for the delay, in filling appeal, as the delay was due to the illness of the assessee’s accountant, who eventually passed away and subsequent Covid-19 pandemic for 2 years. The assessee is charitable trust engaged in educational activities and adjustment in return has been made as assessee has not filled the column properly in return of income. We are therefore of the opinion that assessee should be provided one more opportunity to present its case on merit before Ld Addl. CIT(A). We accordingly, remand the matter back to the file of Ld. Addl. CIT(A) with a direction to condone the delay and adjudicate the appeal on merits subject to payment of costs of Rs.10,000/-. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the Ld. Addl. CIT(A). We also direct the ITA No.144/Chny/2025 :- 4 -: assessee to appear before the Ld. Addl. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In the view of the above, the appeal filed the assessee is allowed for statistical purposes only. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 09th April, 2025. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 09th April, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Coimbatore 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "