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Purbanchal Charitable Trust Vs. The Income Tax Officer

Case No: ITA Nos.916 to 918/Ahd/2025
Court: Income Tax Appellate Tribunal, Ahmedabad
Date: 8/12/2025

Parties Involved

appellantPurbanchal Charitable Trust
respondentThe Income Tax Officer

Facts Summary

The assessee, Purbanchal Charitable Trust, has filed three appeals against the orders passed by the Commissioner of Income Tax (Appeals) Mumbai/National Faceless Appeal Centre relating to the Assessment Years 2017-18, 2018-19 & 2021-22. The assessee argues that the Commissioner of Income Tax (Appeals) erred in dismissing the appeal on the ground of limitation and in not condoning the delay due to sufficient and reasonable cause. The assessee submitted relevant documents and information along with the appeal and stated reasons for the condonation of delay in filing the appeal.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the Ld. CIT(A) erred in law as well on fact in dismissing appeal on ground of limitation and in not condoning delay due to sufficient and reasonable cause.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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Version 2.0.1Last updated: October 2025
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