Switch off the mains to the PC ( Wall Socket) make sure the PC is absolutely dead no UPS connected nothing on at all. Wait for 5 minutes. In the mean time open the PC side panel so as to be able to see the CPU Fan.
Replug the PC's power cord into the Mains Power Socket...... Don't switch it on, make sure your Eye is on the CPU Fan when you hit the mains power.
If the fan jerks a little then that is an indicator of the most primitive kind that SMPS is fine.
But lets not go all that way. What you need is a spare SMPS to check on that Mobo of yours or you can take the SMPS you have to any Computer repair shop or a friend who has a PC and try it on their machine.
If your SMPS works elsewhere, then your problem lies with the Mobo, if it doesn't then firstly you need a new SMPS.