SHRI BLAJI INTERNATIONAL SCHOOL,SUNDER LANE , OFF LINK ROAD vs. A O 34(3)(1), MUMBAI
IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH,
MUMBAI
BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
&
SMT. RENU JAUHRI, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No. 987/MUM/2025
(निर्धारण वर्ा / Assessment Year :2022-23)
Shri Balaji International
School
Sunder lane, Off Link
Road, Malad (W), Mumbai,
Maharashtra-400064
v/s.
बिधम
CIT(E),
MTNL Building, Peddar
Road, Mumbai,
Maharashtra-400026
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAETS3506P
Appellant/अपीलधर्थी
..
Respondent/प्रनिवधदी
निर्ााररती की ओर से /Assessee by:
Ms. Dinkle Haria
रधजस्व की ओर से /Revenue by:
Shri Manish Sareen
सुिवधई की िधरीख / Date of Hearing
26.03.2025
घोर्णध की िधरीख/Date of Pronouncement
27.03.2025
आदेश / O R D E R
PER RENU JAUHRI [A.M.] :-
This appeal is filed by the assessee against the order of the Learned
Commissioner of Income-tax (Exemption), Mumbai/National Faceless Appeal
Centre, Delhi [hereinafter referred to as “CIT(E)”] passed u/s. 250 of the P a g e | 2
A.Y. 2022-23
Shri Balaji International School
Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year
[A.Y.] 2022-23. 2. The assessee has raised the following grounds of appeal:
“1) Ld CIT (E) erred in rejecting an application for condonation of delay of one month in filing of form no 10B u/s 119(2(b) of the IT Act, 1961
2) Ld CIT (E) erred in not considering fact that due to COVID and as per the order dt 13/4/2021 issued by the Government of Maharashtra, school run by the appellant was closed from 14/4/2021 till 1/5/2021. 3) Ld CIT (E) erred in not considering fact that accounts could not be finalised as school was closed due to COVID and audit report can be prepared only after accounts are finalised.
4) Ld CIT (E) erred in not considering fact the delay in filing in audit report was due to reasonable cause”
At the outset, the Ld. AR has submitted a letter dated 25.03.2025, seeking permission to withdraw the present appeal. In the said letter, the assessee has submitted that since the assessee’s application for condonation of delay in filing the statutory audit report was for AY 2022-23 made u/s 119(2)(b) of the Act was rejected by the Ld. CIT(E) vide order dated 10.02.2025, the assessee filed the present appeal under a bonafide belief that such a rejection order is appealable. Subsequently, it has been made clear during the conference with the counsel that the appropriate remedy against such rejection order is to file challenge before the Hon’ble High Court. Under these circumstances, the assessee has sought permission to withdraw the present appeal.
P a g e | 3
A.Y. 2022-23
Shri Balaji International School
We have considered the reasons for the withdrawal of the appeal submitted by the assessee therefore the appeal is allowed to be withdrawn. 5. In the result, the appeal of the assessee is hereby dismissed as withdrawn. Order pronounced in the open court on 27.03.2025. SANDEEP GOSAIN RENU JAUHRI (न्यधनयक सदस्य/JUDICIAL MEMBER) (लेखधकधर सदस्य/ACCOUNTANT MEMBER
Place: म ुंबई/Mumbai
दिन ुंक /Date 27.032025
अननकेत स ुंह र जपूत/ स्टेनो
आदेश की प्रनतनलनि अग्रेनित/Copy of the Order forwarded to :
1. अपीलार्थी / The Appellant
2. प्रत्यर्थी / The Respondent.
3. आयकर आयुक्त / CIT
4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT,
Mumbai
5. गार्ड फाईल / Guard file.
सत्यानित प्रनत ////
आदेशािुसार/ BY ORDER,
सहायक िंजीकार (Asstt.