Shiksha Simiti Tanko Vs. Income Tax Officer
Case No: ITA No.8095/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/19/2026
Parties Involved
appellantShiksha Simiti Tanko
respondentIncome Tax Officer, Ward-3(3)(5), Saharanpur
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.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 365 days in filing the assessee’s lower appeal should be condoned.
Precedents Relied Upon
1 precedent cited in this judgement.