Shree Momay Education & Charitable Trust vs. The DCIT (CPC), Bangalore

Parties Involved

Facts Summary

The case involves an appeal filed by Shree Momay Education & Charitable Trust against an order passed by the Commissioner of Income Tax (Appeals) in National Faceless Appeal Centre, Delhi. The assessee filed the appeal against the assessment order passed by the Assessing Officer under section 143(1) of the Income-tax Act, 1961. The assessee had filed the appeal belatedly due to medical issues faced by Mr. Chintan Sudhirbhai Joshi, the Settlor and Trustee of the trust. The assessee had also filed a petition for condonation of delay before the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. The assessee argued that the delay was due to medical issues and the Covid-19 pandemic. The Tribunal considered the arguments and the precedents relied upon by the assessee and condoned the delay. The Tribunal also directed the assessing officer to examine the eligibility of benefit of Section 11 of the Act and to adjudicate the issue in accordance with law.…

Legal Issues

• 1. Whether the delay in filing the appeal deserves to be condoned?
• 2. Whether the assessee is entitled to the benefit of Section 11 of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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