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 Society having PAN: AACAB2603F (the appellant) and I am well conversant with the facts deposed below.

2. THAT, the appeal vide form 35 dated 01.02.2023 filed before the Hon’ble Commissioner of Income Tax-(Appeals) in the case of the society against the intimation order passed u/s. 143(1) of the Act dated 26.09.2019.

3. That, the said appeal filed was disposed of by the ex-parte order dated 27.03.2025 passed by the Hon’ble Commissioner of Income Tax- (Appeals).

4. That, the time of filing an appeal before this Hon’ble Bench was to expire on 31.05.2025.

5. That, the present appeal was filed before this Hon’ble Bench on 06.11.2025, after a delay of 159 days against the order of the Hon’ble CIT-(A) dated 27.03.2025.

6. That, the delay was due to the fact that the assessee being a small charitable organization, is not well acquainted with technical and computerized compliance systems and primarily relies upon legal counsel for handling income-tax matter.

7. That, the Email ID (bpsbagli@gmail.com) mentioned in Form No. 35 was not regularly accessed by the assessee society.

8. That, the secondary Email Id info@pahwajhambandco.com belonged to the counsel of the assessee M/s. Ashok Pahwa and Company, Chartered Accountants, which has not been in operation for the past many years, due to which the notices could not be received by the counsels also.

9. THAT, the appellant remained unaware of the notices issued and order passed by the Hon’ble CIT-(A).

10. That, while filing Form 10AB on 30.09.2025 for renewal of registration on the Income Tax Portal, the appellant society became aware of the impugned order passed u/s. 250 of the Act.

11. THAT, after becoming aware of the passing of the said order, the appellant immediately approached the counsel and after examining the facts, the appeal was filed on 06.11.2025 vide Form 36 with a delay of 159 days from the expiry of the time limit to file the appeal.

12. That the inadvertent delay of 159 days in filing an appeal being due to bona fide reasons as explained for the reasons stated above, the aforesaid delay is requested to very kindly be condoned and the appeal may very kindly be taken up for hearing on merits.

13. That, I, Kala Bai Devda hereby verify that whatever has been stated vide paragraph 1 to 12 of this affidavit are true and correct to the best of my knowledge and belief.

3. The averments made by assessee in above affidavit, which are self-explanatory and which do not require repetition, were discussed and the Ld. DR for revenue does not have any objection if the bench condones delay and accordingly left it to the wisdom of bench. We have considered the explanation advanced by assessee and in absence of any contrary fact or material on record, the assessee is found to have a “sufficient cause” for delay i