Robinson Memorial Methodist Marathi Central Church vs. Income Tax Officer, Exem.Ward2(2)

Parties Involved

Facts Summary

The assessee, Robinson Memorial Methodist Marathi Central Church, challenged the order dated 21/06/2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, which dismissed the appeal against the Intimation Order dated 02/01/2019 under Section 143(1) of the Income Tax Act, 1961. The assessee claimed exemption under Section 11 of the Act and that expenses incurred for the normal running of the church should be allowed as deductions. The assessee also contended that the CIT(A) did not adjudicate on the alternative plea and relied on circulars that were not applicable to the assessee. The Tribunal found that the delay in filing the appeal was due to reasonable cause and condoned the delay.…

Legal Issues

• 1. Whether the delay in filing the appeal is condoned?
• 2. Whether the CIT(A) adjudicated upon the alternative plea raised by the Appellant?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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