Chaudhary Sonpal Singh Memorial Charitable Trust Vs. DCIT

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Chaudhary Sonpal Singh Memorial Charitable Trust, against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi in appeal No. CIT(A),Ghaziabad/12058/2019-20 dated 28.12.2023 for AY 2012-13. The appeal was filed 37 days after the time limit, but the delay was condoned as the assessee provided valid reasons for the delay. The assessee argued that the orders of the Assessing Officer (AO) and ld. CIT(A) were passed ex parte without providi…

Legal Issues

• 1. Whether the appeal is time-barred and whether the delay in filing should be condoned.
• 2. Whether the orders of the AO and ld. CIT(A) were passed ex parte without providing reasonable opportunity to the assessee.

Precedents Relied Upon

Judgment Outcome