Awadh Foundation Vs. Income Tax Officer (E)

Parties Involved

Facts Summary

The assessee, Awadh Foundation, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 13.11.2025, which refused to condone the delay of 168 days in filing the assessee’s lower appeal against the Assessing Officer’s assessment framed on 20.03.2025. The CIT(A)/NFAC held that the delay had not been explained with justifiable reasons. The assessee had filed a condonation petition before the CIT(A)/NFAC, explaining the reasons for the delay due to circumstances beyond their control.…

Legal Issues

• 1. Whether the delay of 168 days in filing the appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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