Jai Kankaria Foundation Vs CPC, Bangalore/ITO Ward-1(1), Exempt, Kolkata
Case No: ITA No.2146/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
Date: 11/24/2025
Parties Involved
appellantJai Kankaria Foundation
respondentCPC, Bangalore/ITO Ward-1(1), Exempt, Kolkata
Facts Summary
This is an appeal filed by the revenue against the order of the ld. Addl/CIT(A)-7, Delhi, dated 14.07.2025 for the assessment year 2019-2020. The appeal of the assessee was dismissed by the ld.CIT(A) on account of a delay of 28 days. The learned Advocate for the Revenue (ld. AR) drew attention to the judgment of the Hon’ble Supreme Court in Miscellaneous Application No.21 of 2022 in Suo Motu Writ Petition (C) No.3 of 2020, dated 10.01.2022, which directed the exclusion of the period of limitatio…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 28 days in filing the appeal before the ld.CIT(A) should be condoned.
- 2. Whether the claim of the assessee trust in respect of donation is a general donation or a corpus donation.
Precedents Relied Upon
2 precedents cited in this judgement.