INSTITUTE OF MANAGEMENT AND INFORMATION SCIENCE,BHUBANESWAR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, HYDERABAD

These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of the ld CIT(Exemptions of the ld CIT(Exemptions). Hyderabad all dated dated 7.6.2023 in Appeal No.ITBA/COM/F/17/2023 ITBA/COM/F/17/2023-24/1053599860(1) for the assessment year for the assessment years 2017-18 to 2020 18 to 2020-2021, respectively.

None appeared on behalf of the assessee when the matter was None appeared on behalf of the assessee when the matter was None appeared on behalf of the assessee when the matter was called on for hearing. However, separate led on for hearing. However, separate adjournment petition adjournment petitions dated

Shri Charan Dass, ld Sr 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 10BB for the assessment years 2017-18 to 2020-21. 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.