11-Year Delay Not Condoned: Mere Rectification Plea No Excuse

Sanmargadarsi Trust Vs DCIT (ITAT Chennai) In this case, the assessee ,a charitable trust, filed an appeal against intimation u/s 143(1) after an extraordinary delay of over 11 years. The CIT(A) dismissed the appeal in limine without condoning the delay, which was upheld by the ITAT Chennai. The assessee argued that: The intimation u/s 143(1) was not received initially, and A rectification petition u/s 154 had been filed, which remained pending. However, the Tribunal found: The assessee had actually received the intimation on 13.12.2017, yet filed appeal only on 30.05.2025. The delay of 11 ...