Anandpushp Education Foundation vs Asst. Director of Income Tax, CPC

Parties Involved

Facts Summary

The assessee, Anandpushp Education Foundation, filed an appeal against the order passed by the Addl/JCIT (Appeals), Bhubaneswar, dated 12th June, 2024, under section 250 of the Income Tax Act, 1961. The assessee's appeal was dismissed by the lower authorities solely on the ground of delay in filing the appeal. The assessee argued that the delay was due to the ongoing pandemic and irregular office working, which caused a complete gap in handling tax matters. The appellate tribunal found the reasons for the delay to be bonafide and condoned the delay of 110 days. The tribunal directed the lower authorities to adjudicate the issue on merits, considering the denial of exemption under sections 11 & 12 of the Income Tax Act due to the delay in furnishing the audit report on Form 10B.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Denial of exemption under sections 11 & 12 of the Income Tax Act

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Hirenkumar Hasmukhbhai Mistry vs The ITO

  Surat bench

• Delhi e-Governance Society vs AO

  Delhi Bench ‘G’, New Delhi benchAY 2019-20Allowed

• Revanth Reddy Anumala vs. The ACIT

  Hyderabad ‘B’ Bench benchAY 2017-2018Allowed

• M/s Windamere Hotel Pvt. Ltd Vs ACIT Circle-3(1), Siliguri

  Kolkata Bench benchAY 2015-2016Allowed

• Yogesh Nandlal Chande v/s Income Tax Officer

  Nagpur bench

• Prabhat Adarsh Jan Kalyan Samiti v. Income-tax Officer

  Delhi Bench ‘H’ New Delhi benchAY 2016-17Allowed