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2024 (2) TMI 539 - AT - Income TaxCondonation of delay filling appeal before ITAT - inordinate delay of 530 days involved in filing of the present appeal had crept in because of mistake of the assessee in approaching a wrong forum for seeking redressal of its grievance - entitlement of Deduction u/s 80P - HELD THAT:- As it is not a case, that the assessee by filing an application u/s. 154 of the Act had approached a wrong forum, but a case where the assessee had foregone/ given up his right to carry the order of the CIT(Appeals) approving the intimation u/s. 143(1) by the CPC, Bengaluru, therefore, the claim of assessee under a bonafide belief had approached a wrong forum does not merit acceptance. To sum up, as it was the assessee society who had consciously taken a call in not assailing the order of the CIT(Appeals) dated 19.04.2022, wherein declining of its claim for deduction u/s. 80P of the Act by the CPC, Bengaluru vide intimation u/s. 143(1) dated 07.06.2019 was approved, therefore, it is incorrect on the part of the Ld. AR to claim that the assessee had approached a wrong forum/remedy by seeking redressal of its grievance by filing an application u/s. 154 of the Act. It is not a case that the assessee had neither assailed the declining of its claim for deduction u/s. 80P of the Act by the CPC, Bengaluru u/s. 143(1)(a) of the Act, but it is a case where it had chosen not to carry the same any further in appeal before the Tribunal after its appeal was dismissed by the CIT(Appeals). Thus wo not find favour with the contention of the Ld. AR that the inordinate delay of 530 days involved in filing of the present appeal had crept in because of bonafide mistake of the assessee in approaching a wrong forum for seeking redressal of its grievance. As there was no justifiable reason for the assessee to file the appeal before us after 530 days, therefore, there appears to be no reason to adopt a liberal view and condone the delay therein involved. Decided against assessee.
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