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    <title>2023 (11) TMI 1104 - ITAT RAIPUR</title>
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    <description>The Appellate Tribunal dismissed the appeals against the Commissioner of Income-Tax (Exemption) orders, which rejected applications for condonation of delay in filing audit reports in Form No. 10BB under the Income Tax Act, 1961. The Tribunal held that the appeals were not maintainable under Section 253(1) of the Act, as the orders in question were administrative and not appealable. This decision was consistent with a precedent set by the HC of Gujarat. Consequently, all three appeals (ITA Nos. 100/RPR/2020, 101/RPR/2020, and 102/RPR/2020) were dismissed.</description>
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      <title>2023 (11) TMI 1104 - ITAT RAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=446213</link>
      <description>The Appellate Tribunal dismissed the appeals against the Commissioner of Income-Tax (Exemption) orders, which rejected applications for condonation of delay in filing audit reports in Form No. 10BB under the Income Tax Act, 1961. The Tribunal held that the appeals were not maintainable under Section 253(1) of the Act, as the orders in question were administrative and not appealable. This decision was consistent with a precedent set by the HC of Gujarat. Consequently, all three appeals (ITA Nos. 100/RPR/2020, 101/RPR/2020, and 102/RPR/2020) were dismissed.</description>
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