Rural Environment Development Society, Sagar V. Commissioner of Income Tax (Exemption), Bhopal

ITA 36/JAB/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0747 (ITAT-JABALPUR)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 01-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEERJA PRADHAN
• Assessee Lawyers: ANHISHEK OSWAL
• Keywords: Condonation of delay
• Section: 119(2)(b); 10B; 119

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER & SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO.29/JAB/2020 BARDOLI JAN KALYAN AVAM VIKAS SAMITI 161, JHINNHRI, KATNI [PAN: AAAAB 6127E] VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BHOPAL (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI ANHISHEK OSWAL, ADVOCATE RESPONDENT BY SMT. NEERJA PRADHAN, CIT-DR DATE OF HEARING 17/02/2021 DATE OF PRONOUNCEMENT 17/02/2021 ITA NOS.30 & 31/JAB/2020 AWARD ASSOCIATION FOR WELFARE AND REGIONAL DEVELOPMENT GROUND FLOOR, ST. JOSEPH MISSION SCHOOL BIJURI, KOTMA, DIST. ANUPPUR [PAN: AABTA 0753F] VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BHOPAL (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI RAM SAHU & SHRI R.P SAHU,. ADVOCATE RESPONDENT BY SMT. NEERJA PRADHAN, CIT-DR DATE OF HEARING 17/02/2021 DATE OF PRONOUNCEMENT 17/02/2021 ITA NO.35/JAB/2020 GENIOUS EDUCATIONAL AND HEALTH SOCIETY NAMAK MANDI, KATRA BAZAR, VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BHOPAL ITA NO.29,30,31,35&36/JAB/2020 BARDOLI JAN KALYAN AVAM VIKAS SAMITI AND ORS VS. CI T(E) 2 GOPALGANJ, SAGAR(M.P) [PAN:AAAAG 2991D] (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI DHIRAJ GHAI, CA RESPONDENT BY SMT. NEERJA PRADHAN, CIT-DR DATE OF HEARING 17/02/2021 DATE OF PRONOUNCEMENT 17/02/2021 ITA NO.36/JAB/2020 RURAL ENVIRONMENT DEVELOPMENT SOCIETY SAGAR VINDAVAN BAG, GOPALGANJ, SAGAR (M.P.) [PAN:AABTR 6186Q] VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BHOPAL (APPELLANT) (RESPONDENT) APPELLANT BY SHRI DHIRAJ GHAI, CA RESPONDENT BY SMT. NEERJA PRADHAN, CIT-DR DATE OF HEARING 17/02/2021 DATE OF PRONOUNCEMENT 17/02/2021 ORDER PER BENCH: THE INSTANT APPEALS ARISE OUT OF THE SEPARATE ORDE RS UNDER SECTION 119(2)(B) OF THE INCOME TAX ACT, 1961 (THE ACT HE REINAFTER) BY THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BHOPAL (C IT(E) FOR SHORT) DECLINING CONDONATION OF DELAY IN FILING FORM 10B BY THE ASSESSEE-APPELLANTS FOR THE RELEVANT YEARS. THE ISSUE ARISING BEING COM MON, THE SAME WERE POSTED FOR HEARING AND, ACCORDINGLY, HEARD TOGETHER, AND A RE BEING DISPOSED OF BY A COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE VERY OUTSET, IT WAS OBSERVED BY THE BENCH , TO NON-REBUTTAL BY THE LD. COUNSEL/S, THAT THE INSTANT APPEAL/S IS NOT MAINTAI NABLE U/S. 253 OF THE ACT, WHICH ITA NO.29,30,31,35&36/JAB/2020 BARDOLI JAN KALYAN AVAM VIKAS SAMITI AND ORS VS. CI T(E) 3 LISTS ORDERS UNDER VARIOUS PROVISIONS/SECTIONS OF T HE ACT APPEALABLE BEFORE THE APPELLATE TRIBUNAL, A CREATION OF THE STATUTE. EVEN AS CLARIFIED BY THE TRIBUNAL PER ITS ORDER IN SHRI SAJJAN SINGH SHIKSHA SAMITI V. CIT(E) (IN ITA NO.18/JAB/2020, DATED 05.02.2021) AN ORDER U/S. 119 (2)(B) IS AN ADMINISTRATIVE ORDER, AGAINST WHICH, WHERE AGGRIEVED, RECOURSE WOU LD ARISE IN LAW ON THE ADMINISTRATIVE SIDE. THE PLEA THEREFORE OF THE COND ONATION BEING JUSTIFIED IN TERMS OF THE BOARD CIRCULAR NO.10/2019, NOT ON RECO RD, STATED TO PROVIDE FOR AN AUTOMATIC CONDONATION OF DELAY IN FILING FORM 10B F OR AYS. 2016-17 AND 2017- 18, WOULD HAVE NO APPLICATION IN DECIDING THE INSTA NT APPEALS, WHICH FAIL FOR LACK OF JURISDICTION WITH THIS TRIBUNAL TO ADJUDICATE TH E SAME. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 17, 2021 SD/- SD /- (N.R.S.GANESAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT M EMBER DATE: 17/02/2021 RS // TRUE COPY //