INSTITUTE OF MANAGEMENT AND INFORMATION SCIENCE,BHUBANESWAR vs. CIT EXEMPTION, HYDEABAD

PDF · subscribers
ITA 261/CTK/2023Status: DisposedITAT Cuttack09 October 2023AY 2019-203 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 Tribunal. 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 filed appeals against the orders of the CIT(Exemptions) rejecting their condonation applications for delay in filing Form 10BB. The CIT(Exemptions) 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(Exemptions) 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: RAJESH KUMAR

For Respondent: Shri Charan Dass, Sr, Shri Charan Dass, Sr. DR
Hearing: 09/10Pronounced: 09/10

Per Bench

1.

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.

2.

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

P a g e 1 | 3 to 262/CTK/2023 Assessment Years : 2017-18 to 2020-2021 9.10.2023 in respect of each appeal are placed on record to adjourn the appeals till 1st week of November on the ground that the ld AR is preoccupied on the date fixed for hearing. Since the matter can be decided in the absence of the assessee, we reject the adjournment petitions and proceed to dispose of the appeals on merits.

3.

Shri Charan Dass, ld Sr DR appeared for the revenue.

4.

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.

5.

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..

P a g e 2 | 3 to 262/CTK/2023 Assessment Years : 2017-18 to 2020-2021

6.

In the result, appeals filed by the assessee stand dismissed.

Order dictated and pronounced in the open court on 09/10/2023.

Sd/- sd/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 09/10/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Institute of Management and Information Science, Swagat Vihar, Bankuala, Bhubaneswar-751 002 2. The respondent: CIT (Exemptions), Hyderabad 3. The CIT(A)- concerned 4. DR, ITAT, Cuttack 5. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

P a g e 3 | 3

More judgments on Section 119(2)(b)

All 980 judgments and leading authorities on Section 119(2)(b) →

Recent GST High Court judgments

Search GST case law →