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    <title>2023 (3) TMI 1302 - ITAT VARANASI</title>
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    <description>The ITAT ruled that the appeal challenging the Commissioner of Income-tax (Exemptions)&#039;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&#039;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.</description>
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      <description>The ITAT ruled that the appeal challenging the Commissioner of Income-tax (Exemptions)&#039;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&#039;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.</description>
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