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Facts
The assessee, a charitable trust, filed its return for AY 2019-20 after the due date and also furnished Form 10B belatedly due to reasons beyond its control. The CIT(E) rejected the petition for condonation of delay in filing Form 10B.
Held
The Tribunal held that no appeal lies against the order of the CIT(E) passed on a petition for condonation of delay under Section 119(b)(2) of the Act.
Key Issues
Whether an appeal lies before the Tribunal against an order of the CIT(E) rejecting a petition for condonation of delay in filing Form 10B.
Sections Cited
12AA, 139(4), 119(b)(2)
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH
The captioned appeal filed by the assessee is directed against the order of the Ld.CIT(E), Chennai dated 25.10.2024 for Assessment Year 2019-20.
The Counsel of the assessee submitted that the appellant assessee is a registered public charitable trust u/s. 12AA of the Income Tax Act, 1961, formed in 2006 and has filed its return of income for the AY-2019-20 on 20.03.2020 before the due date u/s.139(4). However, the Ld.AR submitted that the assessee could not furnish the Form 10B along with the ROI within the due date but filed belatedly on 05.07.2020 expressing beyond its control such as Covid-19 and corruption of computer and hard disk. Subsequently, the appellant assessee had filed a petition before the Ld.CIT(E ), Chennai on 09.12.2020 seeking condonation of delay in filing the Form 10B for the AY-2020 but which was rejected by the Ld. CIT(E ) for the failure on the part of assessee to provide valid reasons for the impugned delay. Aggrieved by the order of the Ld.CIT(E), the assessee is before us.
At the outset, we find from the impugned order dated 25.10.2024 which is passed on the petition for condonation of delay u/s 119(b)(2) of the Act that no appeal lies against the order of the CIT(E) dated 25.10.2024 before the Tribunal.
Hence, we dismiss the appeal of the assessee.