SINDHU SEVA MANDAL DHARMARTH TRUST , UJJAIN V. CIT EXEMPTION , BHOPAL

ITA 486/Ind/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3402 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 28-11-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJENDRA SODANI
• Keywords: Condonation of delay
• Section: 119(2)(b)

Judgement Text

आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.486/Ind/2023 Assessment Year: 2017-18 Sindhu Sewa Mandal Dharmarth Trust, 2, Ramkrishna Colony, Dewas Road, Ujjain. बनाम/Vs. CIT(Exemption ) Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN: AAATS8149J Assessee by Shri Rajendra Sodani, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 13.03.2024 Date of Pronouncement 14.03.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by Order having DIN - ITBA/COM/F/17/2023-24/ 1057013310(1) dated 12.10.2023 passed by learned Commissioner of Income-Tax (Exemption), Bhopal u/s 119(2)(b) of Income-tax Act, 1961 whereby and whereunder the assessee’s application for condonation of delay in filing Form No. 10 for assessment year 2017-18 had been rejected, the assessee has filed this appeal before us on the grounds mentioned in Form No. 36 (Appeal Memo). Sindhu Sewa Mandal, Ujjain ITA No.486/Ind/2023 Assessment year 2017-18 Page 2 of 2 2. Heard the learned Representatives of both sides and case record perused. 3. It emerged during hearing that the present appeal has been filed against the Order passed by lower authority u/s 119(2)(b) of the Income Tax Act, 1961. But, however, there is no provision in section 253(1) of Income Tax Act, 1961 to file such an appeal by assessee against an Order passed by authorities u/s 119(2)(b). Therefore, the present-appeal is not maintainable. Being so, we hereby dismiss this appeal. However, the assessee is at liberty to avail appropriate remedy in accordance with law. 4. In the result, this appeal of assessee is dismissed. Order pronounced in open court on 14.03.2024. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 14.03.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore