Al-Jadeed Social Welfare Association vs. Income Tax Officer, Exemption Ward, Nanded

Parties Involved

Facts Summary

This case involves an appeal by the assessee, Al-Jadeed Social Welfare Association, against the order of the Commissioner of Income Tax (Appeal) (NFAC) dated 26/10/2023 for the Assessment Year 2018-19. The appeal pertains to a penalty order under section 270A of the Act dated 16/03/2022. The assessee had filed an appeal against the quantum addition in the assessment order, which was set aside by the Hon'ble ITAT to the CIT(A) for de-novo adjudication. The present appeal is specifically against the dismissal of the assessee's appeal on the ground of delay filed against the penalty order.…

Legal Issues

• 1. Whether the delay in filing the appeal against the penalty order should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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