8-Year Delay Condoned in 143(1) Intimation Appeal: ITAT Surat Restores Trust’s Case to CIT(A) for Merits Adjudication

Bilimora Vibhag Anavil Mandal Vs Income Tax Department CIT (Exemption) (ITAT Surat) The Surat Bench of the Income Tax Appellate Tribunal, Surat Bench allowed the appeals of Shree Bilimora Vibhag Anavil Mandal (a charitable trust) for AYs 2014-15 and 2015-16, condoned an extraordinary delay of 2974 days (about 8 years), and set aside the order of the CIT(A)/NFAC, restoring the matter for fresh adjudication on merits. The appeals arose from intimations issued u/s 143(1) by CPC Bengaluru, wherein the CPC: disallowed ₹28.19 lakh of revenue expenditure incurred for objects of the trust, taxed th...