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INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
Prashant Maharishi, Vice President, Keshav Dubey, Judicial Member
ITO Exemption Ward 1 Karnataka Hubli – Appellant
Versus
Chitradurga Zilla Reddy Jana Sangha (R) – Respondent
| Table of Content |
|---|
| 1. condonation of 21-day appeal filing delay granted. (Para 1 , 2 , 3) |
| 2. background of s.11 exemption claim and disallowances. (Para 4 , 5 , 6 , 7) |
| 3. parties contend on form 9a and deficit set-off. (Para 8 , 9 , 10) |
| 4. remit to ao for verifying and allowing set-off. (Para 11) |
ORDER
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal at the instant of the assessee is directed against the order of ld. Addl/JCIT(A)-7, Kolkata dated 2.4.2025 vide DIN and Order No. ITBA/APL/S/250/2025-26/1075426187(1) passed u/s. 250 of the Income Tax Act, 1961 (in short “the Act”) for the AY 2017-18.
2. The Assessee has raised the following grounds of appeal: -
3. At the outset, the ld. A.R. of the assessee submitted that there is a delay of 21 days in filing the appeal before this Tribunal. The ld. A.R. of the assessee also drew our attention on an application for condonation of delay dated 21.7.2025, which is reproduced below for ease of reference and record:
3.1. On going through the above application for condonation, we find that the assessee could not file the appeal within the prescribed period for the reason that the assessee’s counsel took time to analyze and take steps for further course o
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