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Facts
Asha Charitable Trust appealed against the CIT (Exemptions)'s order dated 16/04/2025, which rejected its application for condonation of delay in filing Form-9A for AY 2024-25 under Section 119(2)(b) of the Income Tax Act. The assessee attributed the delay to the abrupt resignation of the employee responsible for tax compliances.
Held
The Tribunal noted that an order passed under Section 119(2)(b) is not an appealable order before the ITAT. The assessee's counsel acknowledged this and sought permission to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether an order passed by the CIT (Exemptions) under Section 119(2)(b) rejecting condonation of delay in filing Form-9A is an appealable order before the Income Tax Appellate Tribunal.
Sections Cited
119(2)(b), 139(1), 11, 12, 253(1)(c), 154
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Income Tax Appellate Tribunal, Hyderabad ‘ DB-B ‘ Bench, Hyderabad
Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia
Per Vijay Pal Rao, Vice President
This appeal by the assessee is directed against the order dated 16/04/2025 of the learned CIT (Exemptions), Hyderabad passed u/s 119(2)(b) of the I.T Act whereby the application of the assessee for condonation of delay in filing the Form-9A was rejected.
The assessee has raised the following grounds of appeal:
At the time of hearing, the Bench pointed out that the order passed u/s 119(2)(b) of the I.T. Act is not an appealable order and therefore, the efficacious remedy against the said order is not an appeal before this Tribunal. The learned Counsel for the assessee has fairly accepted the fact that the impugned order passed by the CIT (Exemptions) is not an appealable order,
Page 2 of 4 therefore, the present appeal of the assessee is not maintainable. He has thus, stated at Bar the assessee seeks permission to withdraw the present appeal.
The learned DR has raised no objection, if the present appeal of the appeal is dismissed as withdrawn.
Accordingly, in view of the fact that the impugned order is not an appealable order and the statement made by the learned Counsel for the assessee at Bar, the appeal of the assessee is allowed to be withdrawn and consequently, the same is dismissed as withdrawn.
In the result, appeal filed by the assessee is dismissed being withdrawn.