Children of the World (Delhi) Society Vs DCIT, CPC, Bengaluru
Case No: ITA No. 8385/Del/2025
Court: Income Tax Appellate Tribunal Delhi Bench ‘SMC’, New Delhi
Date: 1/20/2026
Parties Involved
appellantChildren of the World (Delhi) Society
respondentDCIT, CPC, Bengaluru
Facts Summary
The assessee, Children of the World (Delhi) Society, filed an appeal for Assessment Year 2018-19 against the order of the Addl./JCIT(A), Chennai dated 13.08.2025. The appeal was filed with a delay of 45 days, which was condoned in the interest of justice. The lower appeal filed by the assessee was delayed by 5 years 8 months and 7 days, and the CIT(A) refused to condone this delay. The assessee explained the delay due to circumstances beyond its control and the COVID-19 pandemic outbreak.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned.
- 2. Whether the assessee had explained the delay satisfactorily.
Precedents Relied Upon
1 precedent cited in this judgement.