ITAT Cochin Condones 338-Day Delay in Tax Appeal Due to Auditor’s Death

Centre for Management Development Vs ACIT (ITAT Cochin) Income Tax Appellate Tribunal (ITAT) Cochin Bench has condoned a significant delay of 338 days in an income tax appeal filed by the Centre for Management Development, an educational institution funded by the Government of Kerala. The Tribunal, in its order dated May 30, 2025, criticized the Additional/Joint Commissioner of Income-tax (Appeals) [JCIT(A)] for dismissing the appeal in limine without properly appreciating the reasons for the delay. The assessee, an autonomous educational institution established in 1979, had its appeal for Ass...