https://www.taxtmi.com/caselaws?id=446213 An order rejecting condonation of delay in filing Form No. 10BB under section 119(2)(b) is administrative in nature and is not appealable before the ITAT. Section 253(1) exhaustively specifies the orders that may be appealed to the Tribunal, and it does not include orders made under section 119(2)(b). Consequently, no statutory right of appeal arises against refusal to condone delay under that provision, rendering such an appeal not maintainable. en-us Mon, 25 Sep 2023 00:00:00 +0530 Tue, 23 Jun 2026 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446213 An order rejecting condonation of delay in filing Form No. 10BB under section 119(2)(b) is administrative in nature and is not appealable before the ITAT. Section 253(1) exhaustively specifies the orders that may be appealed to the Tribunal, and it does not include orders made under section 119(2)(b). Consequently, no statutory right of appeal arises against refusal to condone delay under that provision, rendering such an appeal not maintainable. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446213