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

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 The said refusal order is not appealable before this Tribunal, and stands rightly withdrawn by the assessee vide its application received by the Registry thereof on 29/08/2022.

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ITA No. 21/JAB/2021 (A.Y. 2018-19) Shri Kamla Janhitaya Samiti vs. CIT-E 3. In the result, the Assessee’s appeal is dismissed as not maintainable. Order pronounced in open Court on August 31, 2022 Sd/- Sd/- (Sanjay Arora) (Manomohan Das) Accountant Member Judicial Member Dated: 31/08/2022 vr/- Copy to: 1. The Appellant: Shri Kamla Janhitaya Samiti, Durga Complex, Beside Jai Maa Durga Traders, Panna Road, Satna (MP). 2. The Respondent: CIT-Exemption, Bhopal. 3. The CIT-D.R., ITAT, Jabalpur. 4. Guard File. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.

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