UTKAL GYAN BHARATI TRUST,BHUBANESWAR vs. CIT EXEMPTION, HYDERABAD
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: GIRISH AGRAWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK (through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.268 & 269/CTK/20 /CTK/2023 Assessment Year : 2016-17 & 2020 & 2020-021 Utkal Gyan Bharati Trust, Utkal Gyan Bharati Trust, Vs. CIT (Exemptions), CIT (Exemptions), Plot No.250 Plot No.250-A, Sahid Nagar, Hyderabad Hyderabad Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AAATU 543 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri Charan Dass, ld SR Charan Dass, ld SR DR Date of Hearing : 18/10 10/2023 Date of Pronouncement : 18/10 /10/2023
O R D E R Per Bench
These are These are appeals filed by the assessee against the order of the ld ainst the order of the ld CIT(E), Hyderabad, CIT(E), Hyderabad, dated 8.6.2023 in Appeal No. ITBA/COM/F/17/2023 ITBA/COM/F/17/2023- 24/1053608689(1) 24/1053608689(1) dated dated 7.6.2023 7.6.2023 in in ITBA/COM/F/17/2023 ITBA/COM/F/17/2023- 24/1053600173(1) 24/1053600173(1) for the assessment year 2020-2021 2021.
None appeared on behalf of the assessee. Shri Charan Dass, ld Sr None appeared on behalf of the assessee. Shri Charan Dass, ld Sr None appeared on behalf of the assessee. Shri Charan Dass, ld Sr DR appeared for the revenue. DR appeared for the revenue.
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ITA No.268/CTK/2023 Assessment Year : 2016-17
We have heard ld Sr DR and perused the materials on record. A perusal of orders of the ld CIT(E) show that the assessee had filed condonation application for delay in filing Form 10B for the assessment years 2016-17 and 2020-2021. The assessee was requested to furnish certain information justifying its application for condonation of delay. As there was no sufficient reason which prevented the assessee from filing the same within the due date, the ld CIT(E) rejected the applications and dismissed the appeals. Against the rejection of appeals by the ld CIT(E), the assessee has filed appeals before the Tribunal.
We observe that no appeal against the order passed by the ld Commissioner under section 119(2)(b) is maintainable before the Tribunal. We further note that against such type of orders i.e. order passed under section 119()(b) can be appealed directly to the Secretary, CBDT or can be challenged through Writ before the Hon’ble Jurisdictional High Court. Therefore, we reject the appeals treating the same as infructuous..
In the result, appeals filed by the assessee stand dismissed.
Order dictated and pronounced in the open court on 18/10/2023.
Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/10/2023 B.K.Parida, SPS (OS)
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ITA No.268/CTK/2023 Assessment Year : 2016-17
Copy of the Order forwarded to : 1. The Appellant : Utkal Gyan Bharati Trust, Plot No.250-A, Sahid Nagar, Bhubaneswar 2. The Respondent: CIT (Exemptions), Hyderabad
DR, ITAT, Cuttack 4. Guard file. //True Copy//
By order
Sr.Pvt.secretary ITAT, Cuttack
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