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

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ITA 95/VIZ/2021Status: DisposedITAT Visakhapatnam06 July 2022AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that orders passed by the CIT(E) under Section 119(2)(b) for condonation of delay are not appealable before the Income Tax Appellate Tribunal.

What were the facts?

The assessee, Yanam Old Age Home, applied for condonation of delay in filing Form 10B for assessment years 2016-17, 2017-18, and 2018-19. The CIT (Exemptions) rejected the application.

What were the issues?

Whether an order passed by the CIT (Exemptions) under Section 119(2)(b) for condonation of delay is appealable before the ITAT.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

Hearing: 05/07/2022

PER DUVVURU RL REDDY, Judicial Member :

All the captioned appeals are filed by the assessee against the orders of the Ld. CIT (Exemptions), Andhra Pradesh, Telangana & Odisha, Hyderabad in F.No. CIT(E)/Hyd/55/119(2)(b)/2019-20, dated 17/02/2019 for the AY 2016-17, 2017-18 and 2018-19. 2

2.

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-

19.

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.

3.

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.

4.

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

3 Pronounced in the open Court on the 06th July, 2022. (एस बाऱाकृष्णन) (दुव्िूरु आर.एऱ रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) ऱेखा सदस्य/ACCOUNTANT MEMBER न्याययकसदस्य/JUDICIAL MEMBER Dated : 06.07.2022 OKK - SPS आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- ननधधाररती/ The Assessee– Yanam Old Age Home, C/o. Yanam Old

1.

Age Home, D.No.7-4-055, Old Rajeev Nagar, Yanam, Yanam District, UT Puducherry – 533464. रधजस्व/The 2. Revenue – The Commissioner of Income Tax (Exemptions), 2nd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad, Telangana – 500004. 3. The Principal Commissioner of Income Tax, आयकर आयुक्त (अऩीऱ)/ The Commissioner of Income Tax, 4. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशधखधऩटणम/ DR, ITAT,

5.

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

Sr. Private Secretary ITAT, Visakhapatnam

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