MOHALI EDUCATION SOCIETY, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX,EXEMPTIONS, CHANDIGARH

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ITA 511/CHANDI/2025Status: DisposedITAT Chandigarh10 November 2025AY 2020-21Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the order rejecting the condonation of delay is not an appealable order before the Tribunal as per Section 253(1) of the Income Tax Act, 1961.

What were the facts?

The assessee filed an application seeking condonation of delay in filing Form 10B for AY 2020-21. The Ld. Commissioner of Income Tax (Exemptions) rejected this application.

What were the issues?

Whether an order rejecting the condonation of delay in filing Form 10B is appealable before the Income Tax Appellate Tribunal?

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 253(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रण वष� / Assessment Year: 2020-21) M/s Mohali Education Society CIT (Exemptions) बनाम/ Vs. Opp. H.No.652, Phase-X Chandigarh Mohali – 160062 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATM-6973-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Om Datt Sharma (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Shri Bharat Bhushan Garg (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 10-11-2025 घोषणाकीतारीख /Date of Pronouncement : 10-11-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application (seeking condonation of delay in filing Form 10B) as filed by the assessee u/s 119(2)(b) for Assessment Year (AY) 2020-21 vide impugned order dated 21-03-2025 as passed by Ld. Commissioner of Income Tax (Exemptions), Chandigarh, the assessee is in further appeal before us. The Ld. CIT-DR, at the outset, pleaded that this order is not an appealable order before Tribunal in terms of sub-section (1) of Sec. 253 of the Income Tax Act, 1961. The Ld. AR could not controvert the same.

2.

In view of the above stated position, this appeal stand dismissed as being not maintainable. Order pronounced on 10th November, 2025.

Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 10-11-2025 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

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