Summary: The Madras High Court turned down an appeal by Janaki Thangam Educational Trust against a decision made by the Income Tax Appellate Tribunal. The trust argued that their appeal was not late because of a specific law, but the court disagreed and did not accept their appeal.
Janaki Thangam Educational Trust, located in Chennai, filed an appeal against a decision from the Income Tax Appellate Tribunal (ITAT). The appeal was heard by the Madras High Court, with Chief Justice Manindra Mohan Shrivastava and Justice G. Arul Murugan in charge.
Janaki Thangam Educational Trust argued that their appeal was filed on time because of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. They believed this law meant they were not late in submitting their appeal.
"Legally, there was no delay in filing the appeal," said the trust's lawyer.
The court pointed out that this issue was being mentioned for the first time. The ITAT had only sent the matter back to the Commissioner of Income Tax (Appeals). The judges decided that Janaki Thangam Educational Trust could present their arguments to the Commissioner but found no reason to accept the appeal at this point.
The court, led by Chief Justice Shrivastava, dismissed the appeal. There was no decision about who should pay for the legal costs.
"No reason to accept the appeal," stated the judgment.
Janaki Thangam Educational Trust still has the opportunity to present their case before the Commissioner of Income Tax (Appeals). This means they have another chance to argue their points under the current laws.
