THE IMMACULATE HEART OF MARY SOCIETY,CUDDALORE V. ITO, EXEMPTIONS WARD-2, CHENNAI

ITA 444/CHNY/2025

AI Insights

The case involves The Immaculate Heart of Mary Society, a school trust, which filed appeals against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2020-21. The appeals were initially dismissed by the CIT(A) due to delays in filing, which were not condoned. The assessee argued that the delays were due to the school staff being occupied with examinations and holidays, and the auditor's unavailability in Chennai. The Income Tax Appellate Tribunal (ITAT) found merit in the assessee's request for another opportunity to explain the delays and remitted the case back to the CIT(A) for a decision on the condonation of delay application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298617 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOWTHAMI MANIVASAGAM
• Assessee Lawyers: A. NIKITHA
• Keywords: Condonation of delay
• Section: 250; 13

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी अिमताभ शु᭍ला, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 442, 443 & 444/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year:2020-21 The Immaculate Heart of Mary Society, South Arcot District (Cuddalore), Society No.5, Nazareth Convent, Vadalur, Vadalur S.O., Cuddalore – 607 303. PAN: AAIAT 2714R Vs. The Income Tax Officer, Exemptions Ward – 2, Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. A. Nikitha, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Gowthami Manivasagam,JCIT सुनवाई कᳱ तारीख/Date of Hearing : 23.04.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 23.04.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These appeals at the instance of the assessee are directed against three separate orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (all orders dated 04.11.2024) passed under section 250 of the Income Tax Act, 1961 - 2 - ITA Nos.442 to 444/CHNY/2025 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020- 21. 2. There is a delay of 13 days each in filing these appeals. The assessee has filed condonation applications stating therein the reasons for belated filing of these appeals along with affidavit of the Principal Officer of the assessee society. The reasons stated in the affidavit for belated filing of these appeals are as under:- “9. The appeal ought to have filed 03.01.2025, now being filed with a delay. Since the Society (Trust) is a school, during the month of December and January all the staffs and teachers were engaged in preparing the question papers and conducting examination. Preparing students for the Board examinations thereof, followed by that there was a long vacation of Christmas and Pongal holiday’s during which the school remained closed and concern staffs following up the matter were absent in the subsequent days led to the delay in filing the appeal, only for the above reasons stated, we could not file the appeal on time before the Hon’ble ITAT. 10. This delay is neither willful nor wanton but due to circumstances mentioned above. I would be put to irreparable loss and hardship if the delay is not condoned. On the other hand, no loss would be caused to the Department and thus the balance of convenience lies in my favour.” 3. On perusal of the aforesaid reason stated, we are of the view that the assessee cannot be faulted for non-filing the appeals on time. There is sufficient reason and no latches can be attributed to the assessee for belated filing of these appeals. Hence, we condone the delay in filing these appeals and proceed to dispose off the appeals on merits. - 3 - ITA Nos.442 to 444/CHNY/2025 4. At the very outset, we notice that the CIT(A) has dismissed these appeals in-limine without adjudicating the issues on merits. The CIT(A) had not condoned the delay of 279 days, 120 days and 115 days in filing the appeals before him. The CIT(A) had noticed (refer para 2.7 of CIT(A) order) that assessee had not given any reason for belated filing of appeals before him. Consequently, the CIT(A) held that there is no sufficient cause and dismissed the appeals without condoning the delay. 5. Aggrieved by the orders of the CIT(A), the assessee has filed the present appeals before the Tribunal. The Ld.AR submitted that the assessee is located in Vadalur, a remote place in Cuddalore. It was submitted that the assessee’s auditor was based in Chennai and consequently, the assessee could not file the delay condonation application on time before the CIT(A). It was submitted by the Ld.AR, by referring to para 2.7.1 of the impugned order of the CIT(A) that the assessee had sought adjournment so as to place on record the relevant documents, as the auditor was preoccupied in tax audit and filing of ITR. It was submitted that the delay condonation application was omitted to be filed on time. It was prayed, in the interest of justice and equity the assessee may be provided with one more opportunity to file delay condonation - 4 - ITA Nos.442 to 444/CHNY/2025 application so as to properly explain the reasons for delay in filing the appeals before the First Appellate Authority. 6. The Ld.DR supported the orders of the CIT(A). 7. We have heard rival submissions and perused the materials on record. On perusal of Column 15 of Form 35, it is seen that assessee has not given any reason for belated filing of appeals before the First Appellate Authority. It was stated in the said column, “the reason will be submitted later”. However, the assessee has failed to file any delay condonation application before the CIT(A). We strongly deprecate the nonchalant attitude of the assessee in not filing the delay condonation application before the First Appellate Authority. However, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to explain the reasons for belated filing of appeals before the CIT(A). For the aforesaid purpose, the cases are remitted back to the files of the CIT(A). The assessee is directed to file proper condonation application and supporting affidavit if any, explaining the reasons for late filing of appeals before the First Appellate Authority. The CIT(A) shall consider the delay condonation - 5 - ITA Nos.442 to 444/CHNY/2025 petition and pass order in accordance with law. It is ordered accordingly. 8. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 23rd April, 2025 at Chennai. Sd/- Sd/- (अͧमताभ शुÈला) (AMITABH SHUKLA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 23rd April, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "