DISMA GOLDEN JUBILEE CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

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ITA 399/MUM/2022Status: DisposedITAT Mumbai22 September 2023AY 2018-194 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an appeal against an order under section 119(2)(b) is not maintainable before the Tribunal as per section 253 of the Act. However, considering a CBDT circular, the assessee was granted liberty to avail appropriate remedies.

What were the facts?

The assessee filed an appeal against an order passed by the Commissioner of Income Tax (Exemption) under section 119(2)(b) of the Income Tax Act. The Tribunal had initially decided the appeal on merit but later recalled its order due to a Miscellaneous Application filed by the Revenue.

What were the issues?

The primary issue was the maintainability of an appeal before the ITAT against an order passed under section 119(2)(b). The secondary issue involved the applicability of a CBDT circular for condonation of delay in filing Form 10B.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI B.R. BASKARAN, AM & SHRI N. K. CHOUDHRY, JM

For Appellant: Shri Rajesh Shah, CA, Smt. Mahita Nair, Sr. DR
For Respondent: Smt. Mahita Nair, Sr. DR
Hearing: 13.09.2023Pronounced: 22.09.2023

Disma Golden Jubilee Commissioner of Income Tax (Exemption), 6th Floor, Charitable Trust, 5th Floor, Potia Industrial Estate, Boat Hard Cumballa Hill, MTNL Building, Vs. Road, Darukhana, Pedder Road, Mumbai-400026. Mumbai-400010. PAN No. AAAFD2593F Appellant) : Respondent) Appellant/Assessee by : Shri Rajesh Shah, CA Respondent/Department by : Smt. Mahita Nair, Sr. DR Date of Hearing : 13.09.2023 Date of Pronouncement : 22.09.2023 O R D E R Per N. K. Choudhry, JM:

The Assessee/Appellant herein has preferred this appeal against the order dated 01.03.2021 impugned herein passed by Ld. Commissioner of Income Tax (Exemption), Mumbai {in short ‘Ld. Commissioner)’} under section 119(2)(b) of the Income Tax Act 1961 (in short ‘the Act’).

2.

This appeal was decided by the Hon’ble Co-ordinate Bench of the Tribunal vide order dated 31.05.2022 on merit, however, lateron by deciding Miscellaneous Application (MA) No. 118/Mum/2023 filed by the Revenue/Department, wherein it was claimed that the Hon’ble ITAT had no jurisdiction to adjudicate the appeal filed against the order passed under section 119(2)(b) of the Act, which is otherwise not maintainable as ousted under section 253 of the Act, the said order dated 31.05.2022 was recalled.

3.

Considering the peculiar facts and circumstances of the case, as the appeal against the order under section 119(2)(b) of the Act is not maintainable before the Tribunal as per section 253 of the Act, hence, the instant appeal is liable to be dismissed.

4.

However, considering the peculiar facts and circumstances of the case, as the CBDT vide its Circular No. 16/2022 dated 19.07.2022 has given liberty to the Revenue authorities to admit the application for condonation of delay under section 119(2) of the Act, where there is delay of beyond 365 days upto 3 years in filing Form No. 10B for AY 2018-19 or for any subsequent AYs, as the Assessee’s case seems to be covered by Circular No. 16/2022 (supra) as claimed, hence, the liberty is granted to the Assessee to avail the appropriate remedies as per said Circular.

Disma Golden Jubilee Charitable Trust 5. In the result, appeal filed by the Assessee stands dismissed.

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