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INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
OM PRAKASH KANT, Accountant Member, SANDEEP SINGH KARHAIL, Judicial Member
The Temples Charitable Institutions and Funds of the GoudSaraswat Brahman Community – Appellant
Versus
Income Tax Officer (Exemption), Ward 2(4) – Respondent
| Table of Content |
|---|
| 1. delay caused by internal mismanagement and fiduciary breach. (Para 2 , 5) |
| 2. rival submissions on condonation and non-representation. (Para 3 , 6) |
| 3. delay condoned citing sufficient cause and equity. (Para 4) |
| 4. remand for fresh adjudication ensuring natural justice. (Para 7) |
| 5. appeals allowed for statistical purposes. (Para 8) |
ORDER
PER OM PRAKASH KANT, AM
These two appeals by the Assessee, a public charitable trust, are directed against the separate orders of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”], dated 09.12.2024 and 28.11.2024, for the Assessment Years (AY) 2010-11 and 2011-12, respectively. Since the appeals involve a common factual matrix and identical legal grievances, they were heard together and are being disposed of by this consolidated order.
2. At the threshold, we address the issue of delay in filing both the appeal, a delay of 307 days (AY 2011-12) and 273 days (AY 2010-11). The Assessee has moved an application for condonation of delay, supported by a detailed affidavit. The Assessee’s main explanation is an incident of internal mismanagement and a breach of fiduciary duty by the er
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