Oxygen A Movement Educational Trust vs. ITO(E)

Parties Involved

Facts Summary

The assessee, Oxygen A Movement Educational Trust, filed its return of income on 29.03.2022, which was processed on 25.01.2022. The benefit of exemption under sections 11 and 12 was denied, and a demand of Rs.11,14,520/- was generated. The assessee filed a rectification application on 16.12.2022 and another on 06.02.2023. The assessee filed an appeal against the order under section 143(1) with a delay of 263 days. The learned Addl./Jt. Commissioner of Income-tax (Appeals) dismissed the appeal for not condoning the delay.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

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