TaxTMI 
TaxTMI 
2026 (2) TMI 89
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....al:- "1 On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding the delay in filing the appeal cannot be condoned The appellant prays that the delay be condoned and appeal should be taken up for hearing 2. The CPC has erred in law as well as in facts in denial of exemption to the appellant on the ground that the form no 10B was not E-furnished within the due date. 3. The CPC has erred in law as well as in facts in taxing gross receipts of Rs. 82,96,089/-, without allowing the revenue expenses incurred of 81,36,922/- in as much as only income can be taxed and not the gross receipts. 4. Your appellant craves leave to add alter amend delete or substitute the aforesai....
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....along with an Affidavit seeking condonation of delay of about 1021 days. 5. The learned CIT(Appeals), after considering the affidavit and submissions on the issue of limitation, declined to condone the delay in filing the appeal. The CIT(Appeals) held that the assessee had failed to show sufficient cause for such an inordinate delay in filing appeal, particularly when even the rectification applications had been filed after a very long gap, and treated the inaction as negligence and laches on the part of the assessee. the CIT(Appeals) placed reliance on several judicial pronouncements including Majji Sinnemma v. Reddy Sridevi (2021 SCC OnLine SC 1260), Ajay Dabra v. Pyare Ram, Balwant Singh v. Jagdish Singh, Chief Postmaster General v. L....
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....10B had already been filed and was available with CPC and that the learned CIT(A) erred in dismissing the appeal on grounds of limitation without appreciating that the demand itself arose from a purely technical and unsustainable adjustment. The learned counsel relied on a series of decisions of the Ahmedabad Benches of the Tribunal and the Hon'ble Gujarat High Court, including Electronics & Quality Development Centre v. DCIT (Exemption) [2026] 182 taxmann.com 118 (Ahmedabad-Trib.), Shree Vardhman Stanakvasi Jain Shravak Trust v. ITO [2025] 172 taxmann.com 165 (Ahmedabad-Trib.), Shree Bhakt Samaj Vikas Education Trust v. ACIT (Exemption) [2025] 175 taxmann.com 1076 (Ahmedabad-Trib.), Barwala Panjrapole v. ITO [2025] 175 taxmann.com 895 (Ahm....
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....rm is filed before the appellate authority, exemption under sections 11 and 12 cannot be denied merely for such delay. The Tribunal also observed that treating issues such as corpus donation or denial of exemption on technical grounds while processing under section 143(1) travels beyond the permissible scope of prima facie adjustments contemplated in that provision. 12. In Barwala Panjrapole (supra), the Tribunal reiterated that where Form No. 10B was available with the Department prior to issuance of intimation under section 143(1), exemption under section 11 could not be denied merely because of minor delay in filing the form, and that if verification was required, the matter could at best be restored for factual examination rather tha....