Reassessment notices issued under Section 148 of the Income Tax Act are invalid if the aggregate time elapsed, including the period for compliance with Section 148A, exceeds the surviving limitation period calculated according to the Finance Act, 2021 and the principles laid down in Rajeev Bansal v. Union of India.

आदेश / O R D E R

PER AMIT SHUKLA (J.M):

These appeals, filed by the assessee, arise out of separate orders passed by the learned Commissioner of Income Tax (Appeals), all dated in September 2025, for Assessment Years 2013–14, 2014–15, 2015–16 and 2018–19. Since the issues involved in these appeals emanate from a common set of facts and interwoven legal controversies, they were heard together and are being disposed of by way of this consolidated order.

2. The assessee before us is a charitable and religious trust engaged in activities of charitable, religious and educational nature and relief to the poor and it is an admitted position on record that the assessee was duly registered under section 12AA of the Act for the years under consideration. However, for the impugned assessment years, the assessee had not filed its return of income and consequently, the Assessing Officer initiated reassessment proceedings under section 147/148 of the Act, pursuant to which assessments came to be framed, primarily on the basis of information relating to cash deposits and interest income reflected in the bank accounts of the assessee.

3. At the first appellate stage, the learned CIT(A), instead of adjudicating the issues on merits, dismissed the appeals of the assessee on account of delay in filing the appeals before him. The record reveals that there was substantial delay in filing the appeals, ranging from about 225 days to more than 400 days, for which the assessee had filed an application for condonation of delay supported by an affidavit explaining that such delay had occurred on account of the demise of the Chartered Accountant who was handling the tax affairs of the trust and who expired on 20th May 2014. It was specifically pleaded that the delay was neither deliberate nor intentional but was occasioned due to circumstances beyond the control of the assessee. However, the learned CIT(A) declined to condone the delay and dismissed the appeals in limine.

4. Before us, the learned counsel for the assessee has submitted that the dismissal of appeals by the CIT(A) on technical grounds without adjudicating the issues on merits has resulted in grave prejudice to the assessee, especially when the assessments themselves were completed ex parte. It has been submitted that the explanation for delay constitutes sufficient cause and deserved to be accepted in the interest of substantial justice. Before us ld. Counsel has submitted that the assessee has filed a duly sworn affidavit seeking condonation of delay in filing the appeals before the learned CIT(A), wherein it has been explained that the assessee is a charitable trust duly registered under section 12A of the Act and that, although its books were audited, the returns could not be filed and assessments were subsequently framed pursuant to notices under section 148. It has been stated that the entire tax compliance of the trust was being handled by its long-standing Chartered Accountant, on whom the trustees, being honorary managers and not conversant with tax laws, were wholly dependent. However, during the relevant period, the said professional was seriously unwell and ultimately passed away on 20.05.2024, as a result of which the appeals could not be filed within the prescribed time.

4.1. It has been further averred that immediately thereafter a new Chartered Accountant was appointed and the appeals were filed, though with delay ranging between 225 to 435 days. The explanation thus put forth clearly demonstrates that the d