SD Rai Prayas Educational Trust Vs. Income Tax Officer, Ward 50(1)

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, SD Rai Prayas Educational Trust, against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) dated 03.09.2025 for the Assessment Year 2020-21. The Learned Council of the assessee submitted that the Ld. CIT (A) dismissed the appeal in Limine without condoning the delay of 909 days, which was due to bonafide and genuine reasons. The learned DR did not object to the submission. The assessee filed an affidavit explaining the delay, stating that the assessment order was sent to the wrong email address by the AO.…

Legal Issues

• 1. Whether the delay of 909 days in filing the appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

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