ITAT Dismisses Appeal Against Section 119(2)(b) Rejection Order as Not Maintainable

By | November 17, 2025
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ITAT Dismisses Appeal Against Section 119(2)(b) Rejection Order as Not Maintainable

Issue

Whether an order passed by the Commissioner of Income Tax (Exemptions) rejecting an application for condonation of delay under Section 119(2)(b) is an appealable order before the Income Tax Appellate Tribunal (ITAT) under Section 253(1) of the Income Tax Act, 1961.

Facts

  • Context: The assessee had filed an application under Section 119(2)(b) seeking condonation of delay in filing Form 10B (Audit Report for charitable trusts) for the Assessment Year 2020-21.

  • Rejection: The Ld. Commissioner of Income Tax (Exemptions), Chandigarh, rejected this application vide an order dated 21-03-2025.

  • Appeal: Aggrieved by this rejection, the assessee filed an appeal before the ITAT.

  • Revenue’s Objection: At the outset of the hearing, the Departmental Representative (CIT-DR) raised a preliminary objection. He argued that an order passed under Section 119(2)(b) is administrative in nature and is not listed as an appealable order under Section 253(1) of the Act.

  • Assessee’s Stance: The Authorized Representative (AR) for the assessee could not controvert (dispute) this legal position.

Decision

  • The ITAT dismissed the appeal.

  • The Tribunal upheld the objection raised by the Revenue.

  • It ruled that since the impugned order does not fall within the specific list of orders appealable to the Tribunal under Section 253(1), the appeal is not maintainable.

Key Takeaways

  • Jurisdictional Limit: The ITAT’s jurisdiction is strictly defined by Section 253 of the Income Tax Act. It can only hear appeals against specific orders listed therein (e.g., orders under Section 250, 147, 263, etc.).

  • Remedy for 119(2)(b): Rejection of a condonation application under Section 119(2)(b) is an administrative decision. The remedy against such an order typically lies in filing a Writ Petition before the High Court under Article 226 of the Constitution, not an appeal to the ITAT.

  • Form 10B Condonation: While the ITAT cannot hear appeals against the rejection of the delay condonation application itself, it can hear appeals regarding the denial of exemption in the assessment order, provided the assessment order is challenged through the proper channel (CIT(A) -> ITAT).

IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
M/s Mohali Education Society
Opp. H.No.652, Phase-X
Mohali – 160062
Vs.
CIT (Exemptions)
Chandigarh

Source :-  1762937737-vgWBfM-1-TO