M/S. SRI RAMAVEDHA PATASALA KETTAVARAMPALAYAM TRUST,CHENNAI vs. CIT, EXEMPTIONS, CHENNAI

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ITA 2385/CHNY/2025Status: DisposedITAT Chennai06 January 2026AY 2021-22Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (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 noted that the appeal was filed after a considerable delay and that the petition for condonation of delay was also rejected. Consequently, the Tribunal found the appeal to be not maintainable.

What were the facts?

The assessee filed an appeal against the order of the CIT(E), Chennai, rejecting their petition for condonation of delay in filing Form No. 10B for the Assessment Year 2021-22. The appeal was filed after a significant delay.

What were the issues?

Whether the appeal filed by the assessee is maintainable when the petition for condonation of delay in filing Form 10B was rejected by the CIT(E).

Which sections of the Income-tax Act were involved?

IT Act, 1961 u/s.119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

Hearing: 06.01.2026Pronounced: 06.01.2026

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

The captioned appeal by the assessee is arising out of the order of the Ld. Commissioner of Income Tax (Exemption), Chennai dated 03.06.2025 for AY 2021-22.

At the outset, it is pointed out by both the counsels that this appeal is not maintainable as the impugned order is passed by the ld.CIT(E), Chennai u/s.119(2)(b) of the Income Tax Act, 1961 (‘Act’ in short)

Hence, in the light of above facts, we dismiss the present appeal of the assessee as not maintainable.

In the result, appeal filed by the assessee is dismissed.

Order pronounced in the open court on 06th day of January, 2026 at Chennai.

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