CIT(A) Condoned Quantum Delay but Not Penalty? ITAT Corrects the Inconsistency

Mithapur Nutan Bal Shikshan Sangh. Vs ITO (ITAT Rajkot) These four appeals relate to penalties u/s 270A & 271AAC(1). CIT(A)-NFAC had dismissed all penalty appeals as time-barred, refusing condonation of delay of about 503 days, &  therefore did not examine merits. Assessee explained detailed reasons for delay through affidavits, including trust-run school activities, administrative constraints & circumstances beyond control. Tribunal found that CIT(A) himself had condoned delay in the quantum appeal for AY 2019-20, &  had even set aside the quantum assessment directing AO to ...