Sree Ramakrishna Prema Bihar vs. ITO (Exep), Ward 1(3), Kolkata

Parties Involved

Facts Summary

The present appeals filed by the assessee arise from an order dated 16.06.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. Additional/Joint Commissioner of Income Tax (Appeals). The Ld. Counsel for the assessee pointed out that the Ld. CIT(A) decided both appeals ex parte by not condoning the delay in filing the appeal of 2315 days. The assessee is a trust duly registered under section 12A of the Act and claimed deduction from gross income for the application of funds, which was inadvertently shown in the wrong column while filing the return of income online. Consequently, the AO-CPC disallowed the claim and added the amount to the assessee's income.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the claim for deduction of application of funds should be allowed?

Judgment Outcome

Decided in favour of Assessee.

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