YANAM OLD AGE HOME, ,YANAM vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), , HYDERABAD

At the outset, we noted from the orders of the Ld. CIT(E) that the assessee - M/s. Yanam Old Age Home - has filed an application U/s. 119(2)(b) of the IT Act, 1961 before the Ld. CIT(E) for condonation of delay in filing Form 10B online for the AY 2016-17, 2017-18 and 2018-

After considering the facts and circumstances of the case, the Ld. CIT(E) rejected the assessee’s application for condonation of delay in filing Form 10B for AY 2016-17, 2017-18 and 2018-19 vide his orders dated 17/2/2019. Against these orders of the Ld. CIT(E), the assessee filed the instant appeals before the Tribunal.

At the time of hearing, the Bench has raised a query whether the orders passed by the Ld. CIT(E), Hyderabad U/s. 119(2)(b) of the IT Act, 1961 are appealable orders before the Income Tax Appellate Tribunal or nor? In response the Ld. AR and the Ld. DR are in concord with the view of the Bench that the instant appeals are not maintainable since the issue involved in these appeals is not the subject matter of appeal before the Income Tax Appellate Tribunal. Accordingly, the present appeals filed by the assessee are dismissed as they are not maintainable.

In the result, all the three appeals filed by the assessee are dismissed as not maintainable.

Visakhapatnam गधर्ा फ़धईऱ / Guard file 6. आदेशधनुसधर / BY ORDER