2025 (4) TMI 37 - AT - Income Tax

Educational Institution's 1879-Day Delay Condoned for Appeal Against Section 143(1) Intimation Denying Section 10(23C)(iiiad) Deduction

The ITAT Agra allowed the assessee's appeal against CIT(A) Bengaluru's dismissal of a case with 1879 days delay. The educational institution had appealed ... Condonation of delay of 1879 days - Denial of deduction claimed u/s 10(23C)(iiiad) - CIT(A) has not admitted the appeal for want of condonation of delay of 1879 days - HELD THAT:- We find that the assessee is an education institution and apparently, it is eligible to claim impugned deduction. However, the first appeal has been dismissed on technical grounds. Keeping in mind the principles of natural justice and considering the directions of Mst. Katiji & Ors [1987 (2) TMI 61 - Supreme Court] we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for reconsideration of admission of appeal as well as adjudication thereof on merits. Appeal stand allowed for statistical purposes. The Appellate Tribunal ITAT Agra, comprising Hon'ble Shri Satbeer Singh Godara, JM, and Hon'ble Shri Manoj Kumar Aggarwal, AM, reviewed an appeal by the assessee, an educational institution, for the Assessment Year 2015-16. The appeal arose from a decision by the CIT(A) Bengaluru, which dismissed the case due to a delay of 1879 days in filing the appeal against an intimation issued by CPC under section 143(1) denying a deduction claimed under section 10(23C)(iiiad). The assessee argued that they did not receive the physical intimation and requested reconsideration to establish eligibility for the deduction. The Tribunal, referencing the principles of natural justice and the Supreme Court's directions in Collector, Land Acquisition vs. Mst. Katiji & Ors., set aside the CIT(A)'s order and remanded the case for reconsideration of the appeal's admission and adjudication on merits. The appeal was allowed for statistical purposes, as pronounced under rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963.