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INCOME TAX APPELLATE TRIBUNAL (HYDERABAD BENCH)
Shri Vijay Pal Rao, VP, Shri Manjunatha G, AM
Ujjaini Mahakali Devasthanam – Appellant
Versus
The Income Tax Officer, Devasthanam, Exemption Ward-1(3), Secunderabad – Respondent
| Table of Content |
|---|
| 1. overview of appeals against assessment orders. (Para 1 , 2) |
| 2. delay in filing appeals due to belief in exemption under tax laws. (Para 3 , 4 , 5) |
| 3. justification for the belief of exemption based on government acceptance. (Para 6 , 7) |
| 4. remand of cases for fresh consideration due to procedural failures. (Para 9 , 10) |
| 5. final decision to allow appeals for statistical purposes. (Para 11) |
आदेश/ORDER
PER VIJAY PAL RAO, VICE PRESIDENT :
These six appeals by the Assessee are directed against the separate orders of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, all dated 26.10.2023, out of which, 02 appeals are arising from the assessment orders passed u/sec.147 r.w.s.144 of the Income Tax Act, 1961 [in short "the Act"], for the assessment years 2015-2016 & 2016-2017 and 04 appeals are arising from the penalty orders passed u/sec.271B of the Act for the assessment years 2013-2014 to 2016-2017, respectively.
2. There is a delay of 607 days in filing all six appeals. The assessee has filed petitions for condonation of delay whicha re supported by the affidait of the Executive Officer of the assessee temple. The learned Authorised Representative
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