Appeal Dismissed by ITAT for Delay in Filing Form No. 10B

The ITAT ruled that the appeal challenging the Commissioner of Income-tax (Exemptions)'s order regarding the delay in filing Form No. 10B for the assessment year 2016-17 was not maintainable before the tribunal. Despite the appellant's genuine belief, the ITAT dismissed the appeal, suggesting the appellant seek legal recourse elsewhere. The ITAT emphasized that the decision on condonation of delay could be pursued by the appropriate court or authority if the appellant chose to seek further legal remedy.

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Issues:
1. Maintainability of the appeal before the Income Tax Appellate Tribunal (ITAT) challenging the order of the Commissioner of Income-tax (Exemptions) refusing to condone delay in filing Form No. 10B for assessment year 2016-17.

Analysis:
The appeal before the ITAT challenged the order of the Commissioner of Income-tax (Exemptions) refusing to condone the delay in filing Form No. 10B for the assessment year 2016-17. The appellant argued that there were no provisions in the Income-tax Act, 1961, allowing such an order to be challenged before the tribunal. The appellant contended that the proper remedy was either filing a Writ Petition with the High Court or a petition with the Central Board of Direct Taxes (CBDT). The appellant requested dismissal of the appeal as not maintainable, citing a Mumbai tribunal order dismissing a similar appeal. The appellant acknowledged filing the appeal belatedly and sought liberty to pursue the appropriate remedy. The appellant explained the delay in filing, attributing it to the illness of the secretary and the COVID-19 lockdown. The appellant also referenced the Supreme Court's extension of limitation periods due to the pandemic. Despite the appellant's genuine belief in challenging the order, the ITAT concluded that the appeal was not maintainable before the tribunal.

The ITAT noted the appellant's argument that the appeal was filed under a genuine belief that it was challengeable before the tribunal. However, given that the appeal itself was deemed not maintainable, the ITAT did not consider the condonation of the delay in filing the appeal. The ITAT emphasized that the decision on condonation of delay could be pursued by the appropriate court or authority if the appellant chose to seek further legal remedy. Ultimately, the ITAT dismissed the appeal as not maintainable, allowing for the possibility of seeking legal recourse elsewhere.

In conclusion, the ITAT ruled that the appeal challenging the order of the Commissioner of Income-tax (Exemptions) regarding the delay in filing Form No. 10B for the assessment year 2016-17 was not maintainable before the tribunal. The ITAT acknowledged the appellant's genuine belief in pursuing the appeal but emphasized that the appeal was dismissed due to its lack of maintainability. The ITAT suggested that the appellant could explore other legal avenues for addressing the issue of delay in filing the appeal.

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