LATE SMT SAMPAT BAI JAIN SMRITI SAMITI RUPESH JAIN ABHINAV X RAY, M G ROAD SATNA,SATNA vs. COMMISSIONER OF INCOME TAX -EXEMPTION WARD, JABALPUR(M.P), JABALPUR

PDF · subscribers
ITA 35/JAB/2022Status: DisposedITAT Jabalpur31 August 2022AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The assessee, a charitable trust, appealed an order refusing to condone the delay in filing Form-10 for exemption under sections 11 & 12 of the Income Tax Act. The CIT (Exemption) refused condonation as conditions in a Board Circular were not met.

What were the issues?

Whether an order passed by the CIT (Exemption) under section 119(2)(b) of the Act is appealable before the Income Tax Appellate Tribunal.

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

Appellant by : None Respondent by : Shri Sanjay Kumar, CIT-DR Date of hearing : 31/08/2022 Date of pronouncement : 31/08/2022 O R D E R

Per Sanjay Arora, AM:

1.

This is an Appeal by the Assessee, a charitable trust, directed against the Order under section 119(2)(b) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 15/03/2022, 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 (Exemption) 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 The same is not appealable before this Tribunal, and stands rightly withdrawn by the assessee vide its application received by the Registry on 29/08/2022.

More judgments on Section 119(2)(b)

All 980 judgments and leading authorities on Section 119(2)(b) →

Recent GST High Court judgments

Search GST case law →