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

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ITA 269/CTK/2023Status: DisposedITAT Cuttack18 October 2023AY 2020-213 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that appeals against orders passed under Section 119(2)(b) of the Income Tax Act are not maintainable before the ITAT. Such orders can only be appealed to the Secretary, CBDT or challenged via a writ petition in the High Court.

What were the facts?

The assessee trust filed appeals against the order of the CIT(E) rejecting its condonation applications for delayed filing of Form 10B for AY 2016-17 and 2020-21. The CIT(E) rejected the applications due to insufficient reasons for the delay.

What were the issues?

The primary issue was the maintainability of an appeal before the ITAT against an order passed by the CIT(E) under Section 119(2)(b) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: GIRISH AGRAWAL

For Respondent: Shri Charan Dass, ld SR
Hearing: 18/10Pronounced: 18/10

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.

2.

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.

P a g e 1 | 3 Assessment Year : 2016-17

3.

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.

4.

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..

5.

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)

P a g e 2 | 3 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

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