Netra Pradeep Rural Eye Trust vs. ITO, Ward1(1), Exmpt, Kolkata
Case No: ITA No.840/Kol/2025
Court: Income Tax Appellate Tribunal, 'C' Bench, Kolkata
Date: 10/24/2025
Parties Involved
appellantNetra Pradeep Rural Eye Trust
respondentITO, Ward1(1), Exmpt, Kolkata
Facts Summary
The assessee, Netra Pradeep Rural Eye Trust, is a trust registered under section 12AA of the Income Tax Act. The income of the assessee was determined at Rs.52,80,352/- as against nil income returned by the assessee. The intimation under section 143(1) of the Act rejected the claim of exemption under section 12AA on the ground that the assessee failed to file the exemption properly. Aggrieved by this, the assessee appealed before the Commissioner of Income Tax (Appeal), but the appeal was dismis…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 42 days in filing the appeal before the Commissioner of Income Tax (Appeal) can be condoned.
Precedents Relied Upon
2 precedents cited in this judgement.