Dismissed¶52

Chilume Social Service Society v. the Income Tax Officer

Karnataka HC1 Aug 2025ITA/122/2025

Case brief

AI extract

What is this about?

Chilume Social Service Society v. ITO (Exemptions) Ward-1, Bangalore; High Court of Karnataka, Division Bench (Vibhu Bakhru, CJ; C M Joshi, J.), 01.08.2025; ITA Nos. 122 & 123 of 2025; Section 260-A, Income Tax Act, 1961; condonation of delay; seven-year delay in filing appeals against assessment orders; CIT(A) orders dated 13.12.2024; ITAT 'A' Bench Bangalore order dated 28.05.2025 in ITA Nos. 248-250/Bang/2025; AY 2015-16; AY 2018-19; trustee ill-health excuse unsubstantiated; delayed income-tax return with identical reason; no substantial question of law; appeals dismissed.

What did the court decide?

In the given facts and circumstances of the case, no substantial question of law arises for consideration of the Court; accordingly, both income tax appeals are dismissed. ¶50

Chilume Social Service Society Vs the Income Tax Officer — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:29775-DB ITA No. 122 of 2025 & ITA No. 123 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1^ST DAY OF AUGUST, 2025 PRESENT

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THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE

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AND

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THE HON'BLE MR. JUSTICE C M JOSHI

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INCOME TAX APPEAL NO. 122 OF 2025 AND

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INCOME TAX APPEAL NO. 123 OF 2025

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IN ITA No. 122/2025

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BETWEEN :

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Digitally signed by AMBIKA H B Location: High Court of Karnataka

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CHILUME SOCIAL SERVICE SOCIETY 18, 5^TH CROSS, KAMANNAHALLI ST. THOMAS TOWN S.O. BANGALORE NORTH BANGALORE - 560 084 KARNATAKA, INDIA PAN AAATC9991L REPRESENTED BY A V JOSEPH

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(BY SRI. A MAHESH CHOWDHARY, ADVOCATE)

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…APPELLANT

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AND :

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THE INCOME TAX OFFICER (EXEMPTIONS) WARD -1 UNITY BUILDING ANNEXE MISSION ROAD BANGALORE - 27

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…RESPONDENT

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NC: 2025:KHC:29775-DB ITA No. 122 of 2025 & ITA No. 123 of 2025

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HC-KAR

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE APPELLATE ORDER DATED 28.05.2025 IN ITA NO.249/BANG/2025 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BANGALORE FOR THE A.Y.2018-19 VIDE ANNEXURE-A.

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IN ITA NO. 123/2025

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BETWEEN :

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CHILUME SOCIAL SERVICE SOCIETY 18, 5^TH CROSS, KAMANNAHALLI ST. THOMAS TOWN S.O. BANGALORE NORTH BANGALORE - 560 084 KARNATAKA, INDIA PAN AAATC9991L REPRESENTED BY A V JOSEPH

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...APPELLANT

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(BY SRI. A MAHESH CHOWDHARY, ADVOCATE)

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AND :

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THE INCOME TAX OFFICER (EXPEMTIONS) WARD-1 UNITY BUILDING ANNEXURE MISSION ROAD BANGALORE - 27

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...RESPONDENT

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THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDER DATED 28.05.2025 IN ITA NO.248/ BANG/2025 PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, FOR THE ASSESSMENT YEAR 201516 VIDE ANNEXURE-A.

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THESE APPEALS, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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3 - NC: 2025:KHC:29775-DB ITA No. 122 of 2025 & ITA No. 123 of 2025

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HC-KAR

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CORAM: HON'BLE MR. VIBHU BAKHRU ,CHIEF JUSTICE and HON'BLE MR. JUSTICE C M JOSHI

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ORAL JUDGMENT

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(PER: HON'BLE MR. VIBHU BAKHRU,CHIEF JUSTICE)

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The appellant [ Assessee ] has filed the present appeals impugning a common order dated 28.05.2025 passed by the Income Tax Appellate Tribunal [ ITAT ] in ITA Nos.248 to 250/Bang/ 2025. The above captioned ITA No.122/2025 is an appeal against the impugned order insofar as it relates to ITA No.249/Bang/2025 in respect of the Assessment Year [ AY ] 2018-19. And, ITA No.123/2025 is an appeal against the impugned order insofar as it relates to ITA No.248/Bang/ 2025 in respect of AY 2015-16.

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The Assessee had filed appeals before the learned ITAT assailing the orders dated 13.12.2024, passed by the learned Commissioner of Income Tax (Appeals) [ CIT(A) ]. The said appeals were rejected as the learned ITAT found no infirmity with the decision of the learned CIT(A) dismissing the appeals preferred by

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the Assessee against the assessment orders in respect of the relevant assessment years, on account of delay. The learned

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4 - NC: 2025:KHC:29775-DB ITA No. 122 of 2025 & ITA No. 123 of 2025

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HC-KAR

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CIT(A) had declined to condone the inordinate delay of seven years in filing the appeals.

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The only explanation provided by the Assessee for delay in filing the appeals was that the trustee was suffering from adverse health conditions. Concededly, no material was furnished to substantiate the aforesaid contention. The learned CIT(A) also noticed that the income tax return filed by the Assessee for one of the assessment years was also delayed and the reasons provided for the delay in a letter addressed to the Principal Commissioner of Income Tax was identical to the one proffered for explaining the delay in filing the appeals; that is, the trustee was suffering from adverse health issues. Thus, not only was the filing of the return delayed for the reason of adverse health issues of the trustee but, the seven years of delay thereafter was also sought to be explained for the very same reason.

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Being aggrieved by the orders passed by the CIT(A), the

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Assessee preferred the abovementioned appeals before the ITAT. However, the ITAT found no grounds to fault the decision of the CIT(A).

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5 - NC: 2025:KHC:29775-DB ITA No. 122 of 2025 & ITA No. 123 of 2025

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HC-KAR

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We are unable to accept that either the learned CIT(A) or the

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ITAT has failed to exercise its discretion or that the decision suffers from any perversity. Plainly, in the given facts and circumstances of the present case, no substantial question of law arises for

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consideration of this Court.

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The appeals are, accordingly, dismissed.

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Sd/(VIBHU BAKHRU) CHIEF JUSTICE

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Sd/(C M JOSHI) JUDGE

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AHB List No.: 1 Sl No.: 7

Chilume Social Service Society v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

Chilume Social Service Society v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

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