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

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ITA 21/JAB/2021Status: DisposedITAT Jabalpur31 August 2022AY 2018-192 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that an order passed under section 119(2)(b) of the Act refusing to condone delay is not appealable before the Tribunal. The assessee subsequently withdrew the appeal.

What were the facts?

The assessee filed an appeal against an order refusing to condone the delay in filing Form-10 for availing exemption under sections 11 & 12 of the Income Tax Act. The CIT (Exemptions) refused to condone the delay as it did not meet the conditions specified in a Board Circular.

What were the issues?

Whether an order passed under Section 119(2)(b) refusing to condone delay is appealable before the ITAT.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 11,Section 12

AI-generated summary — verify with the full judgment below

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:

1.

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.

2.

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 The said refusal order is not appealable before this Tribunal, and stands rightly withdrawn by the assessee vide its application received by the Registry thereof on 29/08/2022.

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