Maya Shikshan Pashishan Sansthan vs. Income-tax Officer, Ward 4(3)(4), Hathras

Parties Involved

Facts Summary

The appellant, Maya Shikshan Pashishan Sansthan, is a non-profit educational institution running a higher secondary school. During the assessment year 2018-19, the gross receipt was Rs. 98,58,650/- and the gross expenditure was Rs. 91,57,348/-, leaving a surplus of Rs. 7,01,302/-. The return was processed under section 143(1) of the Income-tax Act, 1961, but the entire expenses were disallowed, and tax was imposed on the gross receipts. The assessee filed an appeal against this order, which was dismissed by the Commissioner of Income-tax (Appeals) as barred by limitation. The appellant then filed a second appeal against this order.…

Legal Issues

• 1. Whether the delay in filing the first appeal can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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