M/S. ARULMIGU GNANAMALAI MURUGAN EDUCATIONAL TRUST,KANCHIPURAM vs. ITO, WARD-2, EXEMPTIONS,, CHENNAI

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ITA 3652/CHNY/2025Status: DisposedITAT Chennai25 February 2026AY 2020-21Bench: SHRI ABY T. VARKEY (Judicial Member), MS. PADMAVATHY.S (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an order passed under Section 119(2)(b) of the Income Tax Act is not appealable before the Tribunal. Therefore, the appeal filed by the assessee is not maintainable.

What were the facts?

The assessee's appeal was against the order of the Commissioner of Income Tax (Exemptions) rejecting their condonation petition filed under Section 119(2)(b) of the Income Tax Act, 1961. The order was for Assessment Year 2020-21.

What were the issues?

Whether an order passed under Section 119(2)(b) of the Income Tax Act is appealable before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

Hearing: 17.02.2026Pronounced: 25.02.2026

आदेश / O R D E R

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Exemptions) passed u/s. 119(2)(b) of the Income Tax Act, 1961 (in short "the Act") dated 08.09.2025 for Assessment Year (AY) 2020-21.

2.

None appeared for the assessee and we heard the DR. The present appeal is filed by the assessee against the order passed by the CIT (Exemptions) rejecting the condonation petition filed by the assessee under section 119(2)(b). As per the provisions of section 253, the order passed under Arulmigu Gnanamalai Murugam Educational Trust :- 2 -:

1.

section 119(2)(b) is not an appealable order before the Tribunal. Therefore, we dismiss the appeal as not maintainable.

3.

In result, the appeal of the assessee is dismissed as not maintainable.

Order pronounced on 25th day of February, 2026 at Chennai.

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