ITAT Condoned Delay as Similar Appeals for Other Years Were Allowed

Koteshwar Mahadev Public Trust Vs DCIT (ITAT Surat) Income Tax Appellate Tribunal (ITAT), Surat bench, has restored the appeal of Koteshwar Mahadev Public Trust for Assessment Year 2013-14 to the file of the Assessing Officer (AO). The appeal arose from the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 5 September 2024, which upheld the CPC Bangalore’s action of disallowing the Trust’s claimed exemption of ₹8.47 lakh under Sections 11 and 12 and raised a demand of ₹2.12 lakh under Section 143(1). The assessee argued that the CIT(A) failed to provide an adequate heari...