Sisotiya Educational Society vs ITO, Exemption Ward
Case No: ITA No.2260/Del/2025 and ITA No.2288/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches ‘A’
Date: 1/29/2026
Parties Involved
appellantSisotiya Educational Society
respondentITO, Exemption Ward
Facts Summary
The assessee, Sisotiya Educational Society, filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 10.02.2025 for the Assessment Years 2016-17 and 2018-19. The assessee's authorized representative brought to the Tribunal's notice that there was a delay in filing the appeal before the Learned CIT (A), which was not condoned. The delay was 1691 days, with a relaxation of 716 days due to the COVID-19 pandemic, resulti…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal before the Learned CIT (A) should be condoned?