Sacred Trust Registered vs. ITO (Exemptions)

Parties Involved

Facts Summary

The assessee, Sacred Trust Registered, a Charitable Trust owning 6 institutions, claimed deduction under section 10(23C)(iiiad) of the Income Tax Act, 1961. The CPC Bangalore denied the claim on the ground that the assessee’s income is above Rs.1 Crore, necessitating a certificate under section 10(23C) of the Act. Aggrieved by this order, the assessee filed an appeal before the CIT(A) after a delay of 5 years 9 months and 28 days. The assessee contended that it received the CPC order on 22.2.2024 instead of 30.4.2018, resulting in a delay of only 6 days before the CIT(A). However, the Departmental Representative (DR) argued that the assessee had mentioned receiving the order on 30.4.2018 in form 35, leading to a delay of 5 years 9 months 29 days.…

Legal Issues

• 1. Whether the delay in filing the appeal before the CIT(A) is condoned?
• 2. Whether the appeal filed by the assessee before the CIT(A) is barred by limitation?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Kumar Memorial Educational Trust vs Income Tax Officer, Exemption Ward, Trichy

• Akshat Education and Charitable Trust Vs. CIT(E)

  Ahmedabad bench

• Shri Narayan Jan Kalyan Ewam Gramin Vikas Samiti Barnahal Mainpuri, Uttar Pradesh, 205261 Vs. Income Tax Office [Exemption], Ghaziabad, Uttar Pradesh

  Delhi Bench benchAY 2017-18Allowed

• Mihijam Educational Trust Vs. I.T.O., Ward-30(1), Kolkata

  Kolkata ‘C’ Bench, Kolkata benchAY 2023-24Partly Allowed

• M/s B. N. Dutta vs. DCIT, Circle-2, Durgapur

  Kolkata Bench benchAY 2011-12Allowed

• Children of the World (Delhi) Society Vs DCIT, CPC, Bengaluru