Uttar Bhartiya Education Society Vs PCIT (Bombay High Court)
Material Facts
The appeals related to Assessment Years 2018-19 and 2019-20 and arose from a common order of the ITAT dated 30.01.2026 upholding the Commissioner of Income Tax (Appeals)’ order dismissing the assessee’s appeals as barred by limitation. The assessee is a public charitable trust registered under the Maharashtra Public Trusts Act, 1950, the Societies Registration Act, 1860 and Section 12A of the Income-tax Act, 1961. It conducts Government-aided educational institutions and claimed entitlement to exemption under Section 10(23C)(iiiab).
For AY 2018-19, the assessee filed its return declaring nil income. The return was processed under Section 143(1), assessing income at ₹1,88,15,751 and raising a tax demand of ₹82,19,923. According to the assessee, exemption under Section 10(23C)(iiiab) was denied because its Chartered Accountant inadvertently claimed exemption under Section 11 instead of Section 10(23C)(iiiab) and did not furnish Form No. 10B.
The appeal before the CIT(A), NFAC, was filed on 24.09.2024 against an order dated 26.09.2019, resulting in a delay of 1,797 days. The assessee contended that after excluding the period covered by the Supreme Court’s COVID-19 limitation orders, the effective delay was 987 days. The CIT(A) declined to condone the delay and dismissed the appeal. The ITAT affirmed that decision, holding that sufficient cause had not been shown.
