ITA 3875/MUM/2026

Parties Involved

Facts Summary

The assessee, a Public Charitable Trust, claimed accumulation of income under section 11(2) of the Income-tax Act, 1961. Due to an inadvertent error, the amount intended to be accumulated was incorrectly mentioned as Rs.1,00,000/- instead of Rs.10,00,000/-. The Commissioner of Income Tax (Appeals) restricted the accumulation and made an adjustment of the differential amount of Rs.9,00,000/-. The assessee filed an appeal against this adjustment, which was dismissed in limine by the Commissioner of Income Tax (Appeals) on the ground of delay in filing the appeal. The assessee then filed an appeal before the Income Tax Appellate Tribunal against the order of the Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the appeal should be dismissed in limine on the ground of limitation?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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