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Facts Summary

The assessee-Trust filed its return of income on 31.03.2014 for the Assessment Year 2013-14 declaring a total loss of Rs.10,42,049/- and Form No. 10B was filed on 25.03.2014. Subsequently, ADIT, CPC, Bangalore served an order passed on 28.11.2014 under section 143(1) disallowing the entire amount of Rs.23,65,387/- being the amount applied to charitable purposes in India during the year under consideration. Aggrieved with the order of the Assessing Officer, the assessee-Trust preferred an appeal before the CIT(Appeals). The ld. Addl./JCIT(Appeals)-2, Guwahati dismissed the appeal of the assessee ex-parte vide order dated 12th July, 2024, upholding the order of the Assessing Officer passed under section 143(1) dated 12th July, 2024, computing total income at Rs.13,23,358/-. Being aggrieved, the assessee preferred an appeal before the ITAT.…

Legal Issues

• 1. Whether the delay in filing the appeal is condoned?
• 2. Whether the order passed by the ld. CIT(Appeals) should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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