ITA No.2882/Del/2025 ACIC BMU Foundation (AY: 2023-24)

Parties Involved

Facts Summary

This appeal is preferred by the assessee, ACIC BMU Foundation, against the order dated 23.04.2024 of the CIT (Exemption), Delhi, rejecting the application under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The assessee failed to appear before the competent authority, leading to the dismissal of the application. There was a delay of 314 days in filing the appeal before the Tribunal, attributed to the heavy workload of the authorized representative, Pankaj Agarwal. The Tribunal condoned the delay and admitted the appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned.
• 2. Whether the assessee deserves an opportunity to contest the application on merits.

Judgment Outcome

Decided in favour of Assessee.

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