Late Smt Sampat Bai Jain Smriti Samiti Rupesh Jain Abhinav X RAY, M G Road SATNA, SATNA V. Commissioner of Income Tax -Exemption Ward, Jabalpur(M.P), Jabalpur

ITA 35/JAB/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0714 (ITAT-JABALPUR)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 24-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12; 11; 119(2)(b)

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. 35/JAB/2022 (Asst. Year: 2017-18) 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 Sanjay Arora, AM: This is an Appeal by the Assessee, a charitable trust, directed against the Order under section 119(2)(b) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 15/03/2022, 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 (Exemption) 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 The same is not appealable before this Tribunal, and stands rightly withdrawn by the assessee vide its application received by the Registry on 29/08/2022. Late Smt. Sampat Bai Jain Smriti Samiti, Abhinav X Ray, M.G. Road, Satna (MP) (through LR: Rupesh Jain) [PAN : AAAAL 3591 Q] vs. CIT - Exemption, Bhopal (Appellant) (Respondent) ITA No. 35/JAB/2022 (A.Y. 2017-18) Late Smt. Sampat Bai Jain Smriti 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/- S d/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 31/08/2022 vr/- Copy to: 1. The Appellant: Rupesh Jain (LR: Lt. Smt. Sampat Bai Jain Smriti Samiti, Abhinav X Ray, M.G. Road, Satna (MP). 2. The Respondent: CIT (Exemptions), Bhopal. 3. The CI T-DR, I TAT, Jabalpur. 4. Guard File. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.