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Q.
Boron does not form $B^{3 +}$ ion because
NTA AbhyasNTA Abhyas 2020The p-Block Elements - Part2
Solution:
The total energy to produce a $B^{3 +}$ ion (or the sum of the first three ionization energies) is too large to be compensated by lattice energies (in case of solids) or by hydration energies (in aqueous solution).