आदेश / O R D E R

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 27.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-1, Kolkata [“Ld. CIT(A)”], which in turn arises out of intimation of assessment dated 26.09.2019 passed by learned CPC, Bengaluru [“Ld. AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds as mentioned in Form No. 36 (Appeal Memo).

2. The registry has informed that the present appeal is delayed by 159 days and therefore time-barred. The assessee has filed an application/ affidavit for condonation of delay; the same is scanned and re-produced for an immediate reference:

BEFORE THE HON’BLE INCOME TAX APPELLATE TRIBUNAL

AT INDORE BENCH

IN THE MATTER OF: -

BAGLI PRAGATI SAMITI ........(APPELLANT)

VERSUS

EXEMPTION WARD, UJJAIN ......(RESPONDENT)

ASSESSMENT YEAR 2018-2019

ITA 982/IND/2025

I, SMT. Kala Bai Devda, President of Bagli Pragati Samiti [PAN No. AACAB2603F] aged 51 years currently residing at Gram-Dhantalay post –aagurli tehsil-Bagli, Dewas do hereby solemnly affirm and state as follows:

1. THAT, I am the President of the abovementioned