https://www.taxtmi.com/caselaws?id=446213 An order passed under section 119(2)(b) rejecting condonation of delay in filing Form No. 10BB was treated as administrative in nature, and the article notes that section 253(1) exhaustively lists the orders appealable to the Tribunal. Because an order under section 119(2)(b) is not included in that appeal list, no statutory right of appeal lies to the Appellate Tribunal. On that basis, the appeal was held to be not maintainable and was dismissed. 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 passed under section 119(2)(b) rejecting condonation of delay in filing Form No. 10BB was treated as administrative in nature, and the article notes that section 253(1) exhaustively lists the orders appealable to the Tribunal. Because an order under section 119(2)(b) is not included in that appeal list, no statutory right of appeal lies to the Appellate Tribunal. On that basis, the appeal was held to be not maintainable and was dismissed. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446213