State Institute for Development of Arts and Crafts, Bhubaneswar V. CIT(Exemption), Bhubaneswar, Bhubaneswar

ITA 63/CTK/2023

AI Insights

The case involves the State Institute for Development of Arts and Crafts, which appealed against the decision of the CIT (Exemptions), Hyderabad, concerning the non-condonation of delay in filing Form 10B for the assessment year 2016-17. The assessee argued that the delay should be condoned based on CBDT Circular No.10/2019 and other procedural considerations. However, the Income Tax Appellate Tribunal, Cuttack, dismissed the appeal, stating that the appropriate forum for such a dispute is either the CBDT or the High Court, not the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300467 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 05-03-2023
• Laws Referred To: I.T.Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Procedural lapse; Set aside
• Section: 119(2)(b); 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE State Institute for Development of Arts and crafts, Handicarft Complex, Gandamunda, Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee aga CIT(Exemptions), Hyderabad dated 25.11.2019 2016-17. 2. Shri Nihar Ranjan Biswal, CA appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. The assessee has raised the following grounds: IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.63/CTK/2023 Assessment Year : 2016-17 State Institute for Development of Arts and crafts, Handicarft Complex, Gandamunda, Bhubaneswar. Vs. CIT (Exemptions) Bhubaneswar PAN/GIR No.AAETS 9430 Q (Appellant) .. ( Respondent Assessee by : Shri Nihar Ranjan Biswal, CA Revenue by : Shri S.C.Mohanty, Sr Date of Hearing : 21/07 Date of Pronouncement : 21/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(Exemptions), Hyderabad dated 25.11.2019 for the assessment year Shri Nihar Ranjan Biswal, CA appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. The assessee has raised the following grounds: Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND WAL, ACCOUNTANT MEMBER CIT (Exemptions) Bhubaneswar Respondent) Nihar Ranjan Biswal, CA Shri S.C.Mohanty, Sr DR 7/2023 /07/2023 inst the order of the ld for the assessment year Shri Nihar Ranjan Biswal, CA appeared for the assessee and Shri ITA No.63/CTK/2023 Assessment Year : 2016-17 Page2 | 3 ‘1. For that, on the facts and circumstances of the case, the ld CIT(E) has erred in law for not condoning the delay in filing the Form 10B without considering the CBDT Circular No.10/2019 dated 22 nd May, 2019. Hence, we request condone the delay in filing Form 10B and set aside the order of the ld CIT(Exemptions). 2. For that, on the facts and circumstances of the case, the ld CIT(E) has erred in law for not condoning the delay in filing the Form 10B since this is not recommended by the AO whereas recommended by the AO is not required to condone the delay. Hence, we request condone the delay in filing Form 10 and set aside the order of the CIT(Exemptions). 3. For that, on the facts and circumstances of the case, the ld CIT(E) has erred in law for not condoning the delay in filing the Form 10B when the same is a procedural lapses and filed before the completion of assessment. Hence, we request to condone the delay in filing Form 10B and set aside the order of the CIT(E).” 4. A perusal of the order of the ld CIT(E) shows that the order has been passed against the application for approval u/s.119(2)(b) of the I.T.Act, 1961. We observe that such type of order passed under section 119(2)(b) of the Act can be appealed directly to the CBDT or can be challenged through writ petition before the Hon’ble Jurisdictional High Court. In view of above, we are of the view that the appeal is not maintainable and hence, same is dismissed as infructuous. 5. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 21/07/2023. Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 21/07/2023 B.K.Parida, SPS (OS) ITA No.63/CTK/2023 Assessment Year : 2016-17 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : State Institute for Development of Arts and crafts, Handicarft Complex, Gandamunda, Bhubaneswar 2. The Respondent: CIT (Exemptions) Bhubaneswar 3. The CIT(A)-, 4. Pr.CIT-, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//