Uttar Bhartiya Education Society vs. ITO

Parties Involved

Facts Summary

The assessee society filed its return of income for AY 2018-19 on 31.08.2018 declaring total income of Rs. Nil. The return was processed u/s 143(1) on 26.09.2019 determining total income at Rs.1,88,15,759/- and raising a demand of Rs.82,19,923/-. Aggrieved by the said intimation u/s 143(1) of the Act by the DCIT (CPC), Bangalore, the assessee filed appeal before the CIT(A) on 24.09.2024. Thus, the appeal was not filed within 30 days from the date of the impugned order, which expired on 25.10.2019. The CIT(A) noted that there was a delay of 1797 days in filing the appeal before the CIT(A). The appellant had submitted that he did not receive notice by post at its address and it was not tech savvy to check the notice/order in the income-tax portal or e-mail. The tax consultant did not provide guidance to respond to the notices. Subsequently, he received penalty order by hand delivery on 06.03.2024. The said order was received after the department contacted his daughter-in-law on her mobile phone. The trustee does not have enough qualification or knowledge to check and understand and respond to the notices from the income-tax portal. Due to negligence of the tax consultant, the assessee is facing problem and hence, it requested to condone the delay. The CIT(A) considered the prayer of the assessee and observed that there is statutory limit for filing the appeal and the invocation of the power to condone any delay is possible only if there is “sufficient cause.” Ignorance of law c…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Incorrect quantification of delay
• 3. Violation of natural justice
• 4. Merits of the case under Section 10 23C iiiab

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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