Utkal Gyan Bharati Trust, Bhubaneswar V. CIT Exemption, Hyderabad

ITA 269/CTK/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0725 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-10-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 15-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 119(2)(b); 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Utkal Gyan Bharati Trust, Plot No.250 Bhubaneswar. PAN/GIR No. (Appellant Per Bench These are CIT(E), Hyderabad, 24/1053608689(1) 24/1053600173(1) 2. None appeared on behalf of the assessee. Shri Charan Dass, ld Sr DR appeared for the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.268 & 269/CTK/20 Assessment Year : 2016-17 & 2020 Utkal Gyan Bharati Trust, Plot No.250-A, Sahid Nagar, Bhubaneswar. Vs. CIT (Exemptions), Hyderabad PAN/GIR No.AAATU 543 G (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Charan Dass, ld SR Date of Hearing : 18/10 Date of Pronouncement : 18/10 O R D E R These are appeals filed by the assessee against the order of the ld CIT(E), Hyderabad, dated 8.6.2023 in Appeal No. ITBA/COM/F/17/2023 24/1053608689(1) dated 7.6.2023 in ITBA/COM/F/17/2023 24/1053600173(1) for the assessment year 2020-2021 None appeared on behalf of the assessee. Shri Charan Dass, ld Sr DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND , ACCOUNTANT MEMBER /CTK/2023 & 2020-021 CIT (Exemptions), Hyderabad Respondent) Charan Dass, ld SR DR 10/2023 /10/2023 ainst the order of the ld ITBA/COM/F/17/2023- dated 7.6.2023 in ITBA/COM/F/17/2023- 2021. None appeared on behalf of the assessee. Shri Charan Dass, ld Sr ITA No.268/CTK/2023 Assessment Year : 2016-17 Page2 | 3 3. We have heard ld Sr DR and perused the materials on record. A perusal of orders of the ld CIT(E) show that the assessee had filed condonation application for delay in filing Form 10B for the assessment years 2016-17 and 2020-2021. The assessee was requested to furnish certain information justifying its application for condonation of delay. As there was no sufficient reason which prevented the assessee from filing the same within the due date, the ld CIT(E) rejected the applications and dismissed the appeals. Against the rejection of appeals by the ld CIT(E), the assessee has filed appeals before the Tribunal. 4. We observe that no appeal against the order passed by the ld Commissioner under section 119(2)(b) is maintainable before the Tribunal. We further note that against such type of orders i.e. order passed under section 119()(b) can be appealed directly to the Secretary, CBDT or can be challenged through Writ before the Hon’ble Jurisdictional High Court. Therefore, we reject the appeals treating the same as infructuous.. 5. In the result, appeals filed by the assessee stand dismissed. Order dictated and pronounced in the open court on 18/10/2023. Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/10/2023 B.K.Parida, SPS (OS) ITA No.268/CTK/2023 Assessment Year : 2016-17 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Utkal Gyan Bharati Trust, Plot No.250-A, Sahid Nagar, Bhubaneswar 2. The Respondent: CIT (Exemptions), Hyderabad 3. DR, ITAT, Cuttack 4. Guard file. //True Copy//