Rose Trust Vs. Assistant Commissioner of Income Tax, CPC
Case No: ITA No.3662/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI
Date: 3/12/2025
Parties Involved
appellantRose Trust
respondentAssistant Commissioner of Income Tax, CPC
Facts Summary
The appellant/assessee, Rose Trust, is a charitable trust registered under section 12A of the Income Tax Act but is not claiming exemption under section 11 of the Act. For the assessment year 2014-15, the assessee filed a return of income declaring nil and claimed deductions under sections 80G and 80GGA read with section 35AC of the Act. The return was processed by CPC, Bangalore under section 143(1) of the Act, assessing the total income at Rs. 26,23,307/- and raising a demand for Rs. 4,79,220/…
Decision in favour of
Assessee
Legal Issues
- 1. Ex-parte disposal of appeal by the CIT(A) without affording sufficient opportunity of being heard to the appellant.
- 2. Condonation of delay in filing the appeal.
2 more legal issues analysed in this judgement.
Precedents Relied Upon
7 precedents cited in this judgement.