Satnam Educational Trust vs. ITO (Exemptions), Ward-Jalandhar

Parties Involved

Facts Summary

The assessee, Satnam Educational Trust, is a society registered under the Societies Registration Act 1860 and is engaged in public charitable work by running a school and a small hospital. The society is not registered under sections 12A/12AA of the Income Tax Act 1961. During the year under appeal, the gross receipts from the school and the small hospital amounted to Rs.88,96,564/-. The assessee claimed that the income was exempt from taxation under sections 10(23C) (iiiad) and 10(23C) (iiiae) of the Act 1961 as the gross receipts were less than Rs.1 (One) crore. The CPC, Bangalore, however, did not allow the exemption and completed the assessment on a total income of Rs.88,96,564/- vide order dated 30.09.2019 under section 143(1). The assessee filed an appeal against this order, which was dismissed by the first appellate authority on the ground that the appeal was belated by 938 days and thus barred by limitation.…

Legal Issues

• 1. Whether the condonation of delay in filing the appeal should be granted?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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