Millat Charitable Trust vs The ITO, Ward-2(2), Kota

Parties Involved

Facts Summary

The assessee, Millat Charitable Trust, a public charitable trust, filed an appeal against the assessment order passed by the Assessing Officer under section 144 of the Income Tax Act, 1961. The Assessing Officer denied the exemption claimed by the assessee under sections 11 and 12 of the Act and made an addition of Rs. 20,13,771/-. The assessee filed an appeal before the Commissioner of Income-tax (Appeals) [CIT(A)], which was dismissed in limine for a delay of 2 months in filing the appeal. The assessee then filed the present appeal before the Income Tax Appellate Tribunal (ITAT) Jaipur, seeking condonation of the delay and adjudication on the merits of the case.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the assessee is entitled to a hearing on the merits of the case?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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