Shri Kamla Janhitya Samiti, Satna V. Commissioner of Income Tax Exemption, Bhopal

ITA 21/JAB/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0720 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 18-07-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 21/JAB/2021 (Asst. Year: 2018-19) Appellant by : None Respondent by : Shri Sanjay Kumar, CIT-DR Date of hearing : 31/08/2022 Date of pronouncement : 31/08/2022 O R D E R Per Manomohan Das, JM: This is an Appeal by the Assessee directed against the order under section 119(2)(b) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 03/03/2021, refusing to condone the delay in filing of Form-10, i.e., for availing exemption u/ss. 11 & 12 of the Act. 2. The ld. CIT (Exemptions) has, in exercise of its power u/s. 119(2)(b), refused to condone the delay inasmuch as the same did not fulfil the conditions specified in Board Circular 03/2020, dated 03/01/2020. The said refusal order is not appealable before this Tribunal, and stands rightly withdrawn by the assessee vide its application received by the Registry thereof on 29/08/2022. Shri Kamla Janhitaya Samiti, Durga Complex, Beside Jai Maa Durga Traders, Panna Road, Satna (MP). [PAN : AAHAS 5824 N] vs. CIT - Exemption, Bhopal (Appellant) (Respondent) ITA No. 21/JAB/2021 (A.Y. 2018-19) Shri Kamla Janhitaya Samiti vs. CIT-E 2 | P a g e 3. In the result, the Assessee’s appeal is dismissed as not maintainable. Order pronounced in open Court on August 31, 2022 Sd/- Sd/- (Sanjay Arora) (Manomohan Das) Accountant Member Judicial Member Dated: 31/08/2022 vr/- Copy to: 1. The Appellant: Shri Kamla Janhitaya Samiti, Durga Complex, Beside Jai Maa Durga Traders, Panna Road, Satna (MP). 2. The Respondent: CIT-Exemption, Bhopal. 3. The CI T-D.R., I TAT, Jabalpur. 4. Guard File. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.