TARINI EDUCATION TRUST,NAYAPALLI V. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR

ITA 527/CTK/2024

AI Insights

The case involves Tarini Education Trust appealing against the order of the JCIT, Bengaluru, which was initially not admitted due to a significant delay in filing. The Trust argued that the delay was caused by the health issues of its Managing Trustee and the COVID-19 pandemic, which affected their ability to file the appeal on time. The Tribunal considered these circumstances, including the Supreme Court's extension of time limits due to the pandemic, and decided to condone the delay but imposed a cost on the Trust for the procedural lapse.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473614 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: PER BENCH; NATABAR PANDA; SANJAY KUMAR BEHURA
• Section: 143(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Tarini Education Trust, Plot No.1294, CRPF S Nayapali, Bhubaneswar PAN/GIR No. (Appellant Assessee by Per Bench This is an JCIT(A)-3, Bengaluru dated 3.9.2024 in Appeal No.ADDL/JCIT Bengaluru/10004/2017 2. The appeal is time barred by 9 days. The assessee has filed condonation petition supported suffering from backbone problem not be filed within the d the reasons stated in the petition has not been found to be false. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.527/CTK/2024 Assessment Year : 2018-19 Tarini Education Trust, Plot No.1294, CRPF Square, Nayapali, Bhubaneswar Vs. ITO (Exemption), Bhubaneswar No.AABTT 0274 A (Appellant) .. ( Respondent Assessee by : Shri Natabar Panda, Dr. Sanjay Kumar Behura and Ananta Narayan Singhbabu, Advs Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 31/12/20 Date of Pronouncement : 31/12/20 O R D E R This is an appeal filed by the assessee against the order of t 3, Bengaluru dated 3.9.2024 in Appeal No.ADDL/JCIT Bengaluru/10004/2017-18 for the assessment year 2018-19. The appeal is time barred by 9 days. The assessee has filed petition supported by affidavit stating the rea suffering from backbone problem of the Managing Trustee, the appeal could not be filed within the due date. After considering the condonation petition, the reasons stated in the petition has not been found to be false. P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER ITO (Exemption), Respondent) Kumar Behura and : Shri S.C.Mohanty, Sr DR 2024 024 appeal filed by the assessee against the order of the ld 3, Bengaluru dated 3.9.2024 in Appeal No.ADDL/JCIT-3, 19. The appeal is time barred by 9 days. The assessee has filed ason that due to of the Managing Trustee, the appeal could ue date. After considering the condonation petition, the reasons stated in the petition has not been found to be false. ITA No.527/CTK/2024 Assessment Year : 2018-19 P a g e 2 | 4 Accordingly, we condone the delay of 9 days and admit the appeal for hearing. 3. Brief facts of the case are that the return of the assessee was processed u/s. 143(1) of the Act vide order dated 20.3.2020 against which the appeal was filed before the ld CIT(A) on 5.4.2024 i.e. delayed by 1445 days. The ld ADDL/JCIT(A) after considering the application of the assessee for condoning the delay has not admitted the appeal by not condoning the delay, therefore, the present appeal is filed before us. 4. Ld AR submits that the order dated 20.3.2020 was received on 24.3.2020 and due to Covid-19 pandemic, there was complete lockdown. Thereafter the Hon’b le Supreme Court in terms of Suo motor order has extended the time of limit for filing of appeal upto 28.2.2022. Therefore, the period of filing between 15.3.2020 to 28.2.2022 in view of the decision of the Hon’ble Supreme Court deserves to be excluded. With regard to delay of remaining period i.e. after 28.2.2022 to 5. 4.2024, it was submitted by ld AR that the reason for the same is that the orders were received by the Accountant of the Society, who kept the same under his possession and has left the job. The assessee came to know about non-filing of the appeal only when it had received demand notice from the income tax authorities, therefore, as per ld AR the delay is bonafide and beyond the control and requested for condoning the same. Further, ld AR submitted that now the new Accountant has joined but he is not well-conversant with the income ITA No.527/CTK/2024 Assessment Year : 2018-19 P a g e 3 | 4 tax proceedings and, therefore, he could not gather the completion of the proceedings through online portal of the department and appeal could not be filed in time. 5. On the other hand, ld Sr DR supported the orders of AO and ld JCIT and submitted that there was a delay of 1445 days and if the period of lockdown is excluded even otherwise, more than 700 days delay remains. This clearly shows the casual approach taken by the assessee and thus, he requested that delay should not be condoned. 6. We have considered the rival submissions and perused the record of the case. From the above, it is found that the assessee is a trust engaged in imparting education. The return of income was filed in time and while processing the same, the CPC has not allowed the deduction claimed u/s.12A of the Act. With regard to the reasons for condoning the delay in filing the appeal, we find that the reasons given are bonafide and after COVID-19 pandemic, there were numerous cases where mis-happening etc were occurred with the staff. In the present case, there was change in Accountant. Looking to this fact, we hereby condone the delay in filing the appeal and restore the matter back to the file of ld CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. However, a cost of Rs.25,000/- is levied on the appellant society as the appellant society was not serious about income tax proceedings and the cost is to be deposited to the ITAT Bar Association and submit the ITA No.527/CTK/2024 Assessment Year : 2018-19 P a g e 4 | 4 evidences in the shape of receipts within two months before the ld CIT(A), failing which, the ld CIT(A) is free to take necessary steps and decide the appeal as per law. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/12/2024. Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 31/12/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.Secretary Itat, Cuttack 1. The Appellant : Tarini Education Trust, Plot No.1294, CRPF Square, Nayapali, Bhubaneswar 2. The Respondent: ITO (Exemption), Bhubaneswar 3. The Addl/JCIT(A)-3, Bengaluru 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy// "