Maya Shikshan Pashishan Sansthan Vs ITO (ITAT Agra)
The Income Tax Appellate Tribunal (ITAT), Agra Bench, has set aside an order from the Commissioner of Income-tax (Appeals) [CIT(A)] that had summarily dismissed an appeal by Maya Shikshan Pashishan Sansthan, a non-profit educational institution, solely on the grounds of being barred by limitation. The ITAT allowed the appeal for statistical purposes, condoning a delay of approximately three years and five months in the filing of the first appeal.
Background of the Dispute
The core tax dispute arose from the processing of the assessee’s Income Tax Return for Assessment Year (AY) 2018-19. The assessee had reported a surplus of on its gross receipts of . However, the Central Processing Centre (CPC), while processing the return of the Income-tax Act, 1961, issued an order on January 31, 2020, disallowing the entire expenditure () and taxing the entire gross receipt amount.
Aggrieved by this adverse order, the assessee filed its first appeal before the CIT(A) on June 29, 2023, incurring a delay of three years and five months from the date of the assessment order. The CIT(A), finding the appeal to be beyond the 30-day period prescribed under Section 249(2) of the Act, dismissed it in limine (at the threshold) without addressing the merits or considering the reason for the delay.
