SHRI KAMLA JANHITYA SAMITI,SATNA vs COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI SANJAY ARORA, HON’BLE & SHRI MANOMOHAN DAS, HONBLE

For Respondent: Shri Sanjay Kumar, CIT-DR

Hearing: 31/08/2022Pronounced: 31/08/2022

Per Manomohan Das, JM:

This is an Appeal by the Assessee directed against the order under section 119(2)(b) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 03/03/2021, refusing to condone the delay in filing of Form-10, i.e., for availing exemption u/ss. 11 & 12 of the Act.

The ld. CIT (Exemptions) has, in exercise of its power u/s. 119(2)(b), refused to condone the delay inasmuch as the same did not fulfil the conditions specified in Board Circular 03/2020, dated 03/01/2020. The said refusal order is not appealable before this Tribunal, and stands rightly withdrawn by the assessee vide its application received by the Registry thereof on 29/08/2022.

SHRI KAMLA JANHITYA SAMITI,SATNA vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL