M/s. Sri Ramavedha Patasala – Kettavarampalayam Trust v. The CIT(E)
Case No: ITA No.2385/Chny/2025
Court: Income Tax Appellate Tribunal ‘A’ Bench: Chennai
Date: 1/6/2026
Parties Involved
appellantM/s. Sri Ramavedha Patasala – Kettavarampalayam Trust
respondentThe CIT(E)
Facts Summary
The appeal arises from the order of the Ld. Commissioner of Income Tax (Exemption), Chennai dated 03.06.2025 for Assessment Year 2021-22. The impugned order was passed under section 119(2)(b) of the Income Tax Act, 1961, rejecting the petition dated 09.04.2025 for condonation of delay in filing Form No.10B for the Assessment Year 2021-22. Both counsels pointed out that the appeal is not maintainable as the order was passed by the ld.CIT(E).…
Decision in favour of
Assessee
Legal Issues
- 1. Maintainability of the appeal against the order rejecting the petition for condonation of delay in filing Form No.10B.