In the result, the appeal of the assesseein ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Banka Atithibhawan Trust, Commissioner Of Income-Tax C/O Banka Atithibhawan, V. (Exemptions), Maya Bazar, Gorakhpur- 5Th Floor, Tc-46, Vibhutikhand, 273001, U.P. Gomti Nagar, Lucknow-226010, U.P. Pan:Aaatb8576G (Appellant) (Respondent) Appellant By: Mr. Ashishbansal, Advocate Respondent By: Shriamalendunath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 13.01.2023

1) ) refusing to condone delay in filing of Form No. 10B, for assessment year 2016- 17 . We have heard both the parties in Open Courtproceedings through physical hearing mode. Assessment Year: 2016-17 Banka AtithiBhawan Trust, Gorakhpur v. CIT(E), Lucknow 2. At the outset ld. Counsel for the assessee submitted that this appeal is not maintainable with Income