Assessing Officer in intimation made under section 143(1) denied benefit of exemption under section 11 claimed by assessee-trust. Commissioner (Appeals) dismissed appeals filed by assessee as non-maintainable on account of substantial delay in filing of appeals. Tribunal held that appeals required to be restored back to Commissioner (Appeals) first to deal with assessee’s application seeking condonation of delay and thereafter to deal with merits of case. (AY. 2013-14, 2015-16)
Chamanlal Shantaben Parekh & Rohini Suketu Parekh Public Charitable Trust v. ITO (2024) 209 ITD 406 (Ahd) (Trib.)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay-Matter remanded back to Commissioner (Appeals) to deal with assessee’s application seeking condition of delay.[S. 11, 12A, 143(1), 154, 250]