ITAT Declines to Entertain Appeal as Section 119(2)(b) Order is Non-Appealable

Mohali Education Society Vs CIT (Exemptions) (ITAT Chandigarh) The assessee, Mohali Education Society, filed an application under Section 119(2)(b) of the Income Tax Act, 1961 seeking condonation of delay in filing Form 10B for Assessment Year 2020-21. The Commissioner of Income Tax (Exemptions), Chandigarh rejected this application through an order dated 21 March 2025. Aggrieved, the assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chandigarh. At the outset of the hearing, the Departmental Representative argued that the impugned order of the Commissioner (Exemptions) ...