Shiksha Simiti Tanko Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shiksha Simiti Tanko, filed an appeal for the assessment year 2023-24 against the order of the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Jodhpur, who had refused to condone the delay of 365 days in filing the assessee’s lower appeal. The delay was due to circumstances beyond the assessee's control. The assessee had filed a condonation petition before the CIT(A) explaining the reasons for the delay.…

Legal Issues

• 1. Whether the delay of 365 days in filing the assessee’s lower appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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