SINDHU SEVA MANDAL DHARMARTH TRUST ,UJJAIN vs. CIT EXEMPTION , BHOPAL

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ITA 486/IND/2023Status: HeardITAT Indore14 March 2024AY 2017-18Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that there is no provision under Section 253(1) of the Income Tax Act that allows an assessee to file an appeal against an order passed by authorities under Section 119(2)(b). Therefore, the appeal was not maintainable.

What were the facts?

The assessee, Sindhu Sewa Mandal, filed an appeal against the order of the CIT(Exemption) rejecting their application for condonation of delay in filing Form No. 10 for AY 2017-18. The appeal was filed under Section 119(2)(b) of the Income Tax Act.

What were the issues?

Whether an appeal lies before the ITAT against an order passed by the CIT(Exemption) under Section 119(2)(b) of the Income Tax Act.

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, INDORE BENCH, INDORE

Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI

For Appellant: Shri Rajendra Sodani, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 13.03.2024Pronounced: 14.03.2024

आदेश / O R D E R

Per B.M. Biyani, A.M.:

1.

Feeling aggrieved by Order having DIN - ITBA/COM/F/17/2023-24/ 1057013310(1) dated 12.10.2023 passed by learned Commissioner of Income-Tax (Exemption), Bhopal u/s 119(2)(b) of Income-tax Act, 1961 whereby and whereunder the assessee’s application for condonation of delay in filing Form No. 10 for assessment year 2017-18 had been rejected, the assessee has filed this appeal before us on the grounds mentioned in Form No. 36 (Appeal Memo).

Sindhu Sewa Mandal, Ujjain Assessment year 2017-18 2. Heard the learned Representatives of both sides and case record perused.

3.

It emerged during hearing that the present appeal has been filed against the Order passed by lower authority u/s 119(2)(b) of the Income Tax Act, 1961. But, however, there is no provision in section 253(1) of Income Tax Act, 1961 to file such an appeal by assessee against an Order passed by authorities u/s 119(2)(b). Therefore, the present-appeal is not maintainable.

Being so, we hereby dismiss this appeal. However, the assessee is at liberty to avail appropriate remedy in accordance with law.

4.

In the result, this appeal of assessee is dismissed.

Order pronounced in open court on 14.03.2024.

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