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

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 35/JAB/2022 (Asst. Year: 2017-18)

Late Smt. Sampat Bai Jain vs. CIT - Exemption, Bhopal Smriti Samiti, Abhinav X Ray, M.G. Road, Satna (MP) (through LR: Rupesh Jain) [PAN : AAAAL 3591 Q] (Appellant) (Respondent)

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 The same is not appealable before this Tribunal, and stands rightly withdrawn by the assessee vide its application received by the Registry on 29/08/2022.

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ITA No. 35/JAB/2022 (A.Y. 2017-18) Late Smt. Sampat Bai Jain Smriti 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/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 31/08/2022 vr/- Copy to: 1. The Appellant: Rupesh Jain (LR: Lt. Smt. Sampat Bai Jain Smriti Samiti, Abhinav X Ray, M.G. Road, Satna (MP). 2. The Respondent: CIT (Exemptions), Bhopal. 3. The CIT-DR, ITAT, Jabalpur. 4. Guard File. By order

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

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