MOHALI EDUCATION SOCIETY, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX,EXEMPTIONS, CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं. / ITA No.511/CHANDI/2025
(िनधाŊरण वषŊ / Assessment Year: 2020-21)
M/s Mohali Education Society
Opp. H.No.652, Phase-X
Mohali – 160062
बनाम/ Vs.
CIT (Exemptions)
Chandigarh
˕ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATM-6973-G
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri Om Datt Sharma (Advocate) – Ld. AR
ŮȑथŎकीओरसे/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)
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. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER
Dated: 10-11-2025
आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF