The Income Tax Department had initially processed the trust’s returns for the assessment years 2014-15 and 2015-16, raising demands of Rs. The trust’s appeal was first dismissed by the Commissioner of Income Tax (Appeals) due to a significant delay in filing. 2014-15 (dated 16.03.2016) and 2015-16 (dated 27.03.2017) by the Commissioner of Income Tax (Appeals), Income Tax Department [CIT(A)], as not maintainable vide his separate orders dated 03.06.2022. The same were processed under section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. Order pronounced on May 10, 2024 under Rule 34 of The Income Tax (Appellate Tribunal) Rules, 1963