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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY
PER INTURI RAMA RAO, AM :
This is an appeal filed by the appellant directed against the order
of ld. Commissioner of Income Tax, Exemption, Pune [the CIT,
Exemption] dated 16.10.2023 for the Assessment Year 2020-21.
Briefly, the facts of the case are that the appellant is a trust and
filed the return of income for the A.Y. 2020-21 on 12.03.2021 as
against the extended due date on 15.02.2021. Intimation u/s.143(1)
was issued to the appellant denying exemption u/s.11(1)(d) of the Act
and thus raised demand of Rs.28,46,130/-. Thereafter, appellant filed
an application on 20.12.2022 before the ld. CIT, Exemption seeking
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condonation of delay u/s.119(2)(b) of the Act. The ld. CIT,
Exemption observed that the condonation for delay u/s.119(2)(b) is
applicable to those cases where the return of income has not been filed
or the return filed is invalid. Thus, the ld. CIT, Exemption rejected
the condonation application of the appellant on the ground that the
assessee’s return is a valid return and the same had already been
processed by the CPC on 30.11.2021.
Being aggrieved, the appellant is in appeal before us in the
present appeal.
We heard the rival submissions and perused the material on
record. The solitary issue to be decided is whether or not the
impugned order in question is an appealable order? Section 253(1)
mandates filing of appeals before the Appellate Tribunal where an
assessee is aggrieved by the orders passed by the following
authorities:
(a) an order passed by a Deputy Commissioner (Appeals) before the 1st day of October, 1998 or, as the case may be, a Commissioner (Appeals) under section-154, section- 250, section-270A, section-271, section-271A, section-271J or section-272A; or (b) an order passed by an Assessing Officer under clause (c) of section-158BC, in respect of search initiated under section-132 or books of account, other documents or any assets requisitioned under section-132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or (ba) an order passed by an Assessing Officer under sub-section (1) of section-115VZC; or
(c) an order passed by a Principal Commissioner or Commissioner [under section- 12AA or section-12AB] or under clause (vi) of sub-section (5) of section-80G or under section-263 or under section-270A or under section-271 or under section-272A or
ITA No.1378/PUN/2023
an order passed by him under section-154 amending his order under section-263 or an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section- 272A; or (d) an order passed by an Assessing Officer under sub-section (3), of section- 143 or section-147 or section-153A or section-153C in pursuance of the directions of the Dispute Resolution Panel or an order passed under section-154 in respect of such order; (e) an order passed by an Assessing Officer under sub-section (3) of section- 143 or section-147 or section-153A or section-153C with the approval of the Principal Commissioner or Commissioner as referred to in sub-section (12) of section-144BA or an order passed under section-154 or section-155 in respect of such order; (f) an order passed by the prescribed authority under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section-10. (2) The Principal Commissioner or Commissioner may, if he objects to any order passed by a Deputy Commissioner (Appeals) before the 1st day of October, 1998 or, as the case may be, a Commissioner (Appeals) under section-154 or section-250, direct the Assessing Officer to appeal to the Appellate Tribunal against the order.
On perusal of the above section, prima-facie, it is found that the
impugned order passed by the ld. CIT, Exemption does not emanate
from any of the orders passed under the aforementioned sections and
therefore, it is not an appealable order u/s.253(1) of the Act.
Therefore, the appeal filed by the appellant trust is not maintainable
and hence dismissed as such.
In the result, the appeal is dismissed. Order pronounced on this 07th day of March, 2024.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 07th March, 2024 Satish
ITA No.1378/PUN/2023
आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to :
अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 3. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 4.
आदेशानुसार / BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune
Date 1. Draft dictated on 07-03-2024 Sr.PS 2. Draft placed before author 07-03-2024 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.