UTKAL GYAN BHARATI TRUST,BHUBANESWAR vs. CIT EXEMPTION, HYDERABAD

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.

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.